Course: Financial Accounting II

« Back
Course title Financial Accounting II
Course code FIU/BPFUB
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 3
Language of instruction Czech
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.
  • BLECHOVÁ Beata, Ing. Ph.D.
  • ŠIMÍKOVÁ Iris, Ing. Ph.D.
  • KIRSCHNEROVÁ Pavlína, Ing.
Course content
1. Taxes in accounting - part 1 2. Taxes in accounting - part 2 3. Charges, subsidies and foreign exchange gains and losses in accounting 4. Temporary assets and liabilities 5. Leasing in accounting 6. Registered capital and its changes 7. Other equity and liabilities and their representation in accounting 8. Accounting closing operations 9. Financial statements 10. Basics of audit and annual report 11. International harmonisation of accounting 12. Basic definition of consolidated financial statements 13. Case study

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 8 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • České účetní standardy pro podnikatele.
  • Vyhláška Ministerstva financí č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů.
  • Zákon č. 235/2004 Sb, o dani z přidané hodnoty, ve znění pozdějších předpisů..
  • Zákon č. 353/2003 Sb, o spotřebních daních, ve znění pozdějších předpisů..
  • Zákon č. 563/1991 Sb. o účetnictví, ve znění pozdějších předpisů.
  • Zákon č. 586/1992 Sb, o daních z příjmů, ve znění pozdějších předpisů.
  • Zákon č. 593/1992 Sb, o rezervách pro zjištění základu daně z příjmů, ve znění pozdějších předpisů..
  • BLECHOVÁ, B. Finanční účetnictví II. Studijní opora.. Karviná SU OPF, 2016.
  • BLECHOVÁ, B., JANOUŠKOVÁ, J. Podvojné účetnictví v příkladech 2012. Praha: Grada Publishing, 2012. ISBN 978-80-247-4185-7.
  • DAVIES, T. Financial accounting. Harlow, England New York: Pearson, 2012. ISBN 978-0-273-72307-3.
  • ELLIOTT, B. Financial accounting and reporting. Harlow: Financial Times/Prentice Hall, 2012. ISBN 978-0-273-76079-5.
  • JINDRÁK, J. Sbírka souvztažností 2017. ANAG, 2017. ISBN 978-80-904256-8-2.
  • RYNEŠ, P. Podvojné účetnictví a účetní závěrka 2017. Olomouc: ANAG, 2017. ISBN 978-80-7263-994-6.
  • SLÁDKOVÁ, E., STROUHAL, J. Účetnictví - výkaznictví podle českých účetních předpisů. Institut Certifikace Účetních, a.s.. PRAHA, 2016. ISBN 978-80-8798-508-3.
  • ŠIMÍKOVÁ, I., BLECHOVÁ, B., JANOUŠKOVÁ, J., KOŠTUŘÍKOVÁ, I., VALICOVÁ, A. Účetnictví v příkladech. 2. vyd. Karviná: SU OPF, 2010. ISBN 978-80-7248-606-9.
  • WEETMAN, P. Financial accounting: an introduction. Harlow: Pearson Education, 2013. ISBN 9780273789581.


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 European Integration (14) Economy 2 Winter
School of Business Administration in Karvina Marketing and Management (15) Economy 2 Winter
School of Business Administration in Karvina Logistics Management (13) Economy 2 Winter
School of Business Administration in Karvina Logistics Management (12) Economy 2 Winter
School of Business Administration in Karvina Banking (12) Economy 2 Winter
School of Business Administration in Karvina Public Economy and Administration (12) Economy 2 Winter
School of Business Administration in Karvina Social Management (13) Social sciences 2 Winter
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Winter
School of Business Administration in Karvina Economy of Tourism (13) Gastronomy, hotel industry and tourism 2 Winter
School of Business Administration in Karvina Business Economics in Trade and Services (15) Economy 2 Winter
School of Business Administration in Karvina Managerial Informatics (12) Economy 2 Winter
School of Business Administration in Karvina Accounting and Taxes (12) Economy 2 Winter
School of Business Administration in Karvina Business Economics in Trade and Services (12) Economy 2 Winter
School of Business Administration in Karvina Marketing and Management (15) Economy 2 Winter
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Winter
School of Business Administration in Karvina Business Economics in Trade and Services (15) Economy 2 Winter
School of Business Administration in Karvina Marketing and Management (12) Economy 2 Winter
School of Business Administration in Karvina Social Management (12) Social sciences 2 Winter
School of Business Administration in Karvina Accounting and Taxes (15) Economy 2 Winter
School of Business Administration in Karvina Business Economics in Trade and Services (14) Economy 2 Winter
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Winter
School of Business Administration in Karvina Business Economics and Management (16) Economy 2 Winter
School of Business Administration in Karvina Public Economy and Administration (16) Economy 2 Winter
School of Business Administration in Karvina Social Management (16) Social sciences 2 Winter
School of Business Administration in Karvina Banking (15) Economy 2 Winter
School of Business Administration in Karvina Business Economics and Management (15) Economy 2 Winter