Course: Financial Accounting in English

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Course title Financial Accounting in English
Course code KFU/AFU
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 5
Language of instruction English
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Course availability The course is available to visiting students
Lecturer(s)
  • Burešová Veronika, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
  • Dvořáková Lilia, Prof. Ing. CSc.
Course content
- Introduction to accounting, international harmonization, national accounting legal standards. - Assets, liabilities and equity. Expenses, expenditures, income and revenues. - Bookkeeping principles and evidential tools of accounting. - Bookkeeping records and control system of accounting. - Tangible and intangible long-term assets. - Financial long-term assets. - Inventories. - Current financial assets and financial liabilities. - Receivables and liabilities from trade relations. - Equity and long-term liabilities. - Expenses and revenues. - Profit and loss, a closing events. - Financial statements.

Learning activities and teaching methods
Lecture with practical applications, One-to-One tutorial, Individual study, Self-study of literature, Practicum
  • Contact hours - 52 hours per semester
  • Preparation for comprehensive test (10-40) - 40 hours per semester
  • Individual project (40) - 40 hours per semester
prerequisite
professional knowledge
An advantage is the knowledge of basic accounting principles.
general eligibility
N/A
N/A
N/A
N/A
learning outcomes
professional knowledge
to be able to describe the accounting system and define the basic concepts of accounting,
to be able to explain basic accounting principles and methods.
professional skills
to be able to apply, in accordance with given legal standard, basic accounting principles in practice,
to be able to prepare financial statements.
general eligibility
N/A
N/A
teaching methods
professional knowledge
Practicum
Self-study of literature
Individual study
One-to-One tutorial
Lecture with practical applications
professional skills
Practicum
Self-study of literature
Individual study
One-to-One tutorial
Lecture with practical applications
general eligibility
Practicum
Self-study of literature
Individual study
One-to-One tutorial
Lecture with practical applications
assessment methods
professional knowledge
Test
Seminar work
professional skills
Test
Seminar work
general eligibility
Test
Seminar work
Skills demonstration during practicum
Recommended literature
  • Harrison, Walter T.; Horngren, Charles T.,; Thomas, C. William. Financial accounting. 9th ed. Boston : Pearson, 2013. ISBN 978-0-13-275112-4.
  • Pratt Jamie. Financial Accounting in an Economic Context. WILEY, 2009. ISBN 139780470233986.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester