Course: Financial Institutions Accounting

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Course title Financial Institutions Accounting
Course code FIU/BAUFI
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 5
Language of instruction English
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
Course content
1. Legal regulation of bank accounting, the group of accounts description of bank 2. The characteristics of financial operations, accounts, cash desks, bank accounts and transfers between financial accounts 3. The characteristics of receivables and ledgers of special financial activities 4. The characteristics and accounting of securities and operations 5. The characteristics and accounting of Long terms assets and other operations with capital 6. The elementary characteristics of costs and earnings and their illustration in accounting 7. Annual accounts of banks and thein statutory 8. Legal regulation of security institutions. The group of accounts of security institutions 9. The characteristics and the elementary accounting operations in the group of accounts Financial position and assets 10. The characteristics and the elementary accounting operations in the group of accounts Receivables , ledgers and period accounts 11. The characteristics and the elementary accounting operations in the group of accounts capital and long term ledgers 12. The characteristics and the elementary accounting operations in the group of accounts Costs and earnings (profit and loss) 13. Annual accounts of security institutions and thein statutory

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 26 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 66 hours per semester
  • unspecified - 13 hours per semester
Recommended literature
  • HUAULT, I., RICHARD, CH. Finance: the discreet regulator: How financial activities shape and transform the world. Basingstoke: Palgrave Macmillan. ISBN 9781137033604.
  • IASB. Progress Report. http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/r_120420d.pdf.
  • LEONE, P. VENTO, G. A. Credit guarantee institutions and SME finance. Basingstoke: Palgrave Macmillan, 2012. ISBN 9780230362321.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Banking (13) Economy 3 Winter