Sylabus předmětu VSUV - Presentation of the financial statements (ŠAVŠ - Sklad předmětů)

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Course title:
Presentation of the financial statements
Semester:
-- item not defined --
Course supervisor:
Supervising department:
Prerequisites for registration:
Time allowance: full-time, 0/2 (hours of lectures per week / hours of seminars per week)
Type of study:
usual
Form of teaching:
seminar
Mode of completion and credits:
Exam (3 credits)
Course objective:
The course is aimed at the financial statements in the Czech Republic.
It is focused on presenting single commercial transactions in accounting statements with an emphasis on the issue of valuating the declared entries and the practical compilation of the book closing in the Czech Republic.

This course is organized for part-time students who successfully fulfilled courses Financial Accounting I and Financial Accounting II according to the old syllabus (the older version of the study plan)
 
Course methods:
-- item not defined --
 
Course content:
1.
Introduction to accounting; financial statements
and use of accounting information; accounting categories and definitions; accounting elements.
(allowance 0/1)
2.
Accounting conventions; qualitative characteristics of financial statements. (allowance 0/1)
3.
Measurement of the elements of financial statements. (allowance 0/1)
4.
Long-term assets in the financial statements. (allowance 0/1)
5.Investments in the financial statements. (allowance 0/1)
6.
Inventories in the financial statements (Bought supplies). (allowance 0/1)
7.
Iventories in the financial statements (Created supplies). (allowance 0/1)
8.
Receivables and liabilities; valuation allowances; bills of exchange as a financing device. (allowance 0/1)
9.
Equity. Statement of comprehensive income. (allowance 0/1)
10.Financial statements: processes preceding the book closing. (allowance 0/1)
11.
Cash flow statement; supplements to the balancing book. (allowance 0/1)
12.
Links between financial statements. (allowance 0/1)
 
Learning outcomes and competences:
-- item not defined --
Teaching methods and workload (hours of workload):
Type of teaching method
Daily attendance
Direct teaching
     Attendance of courses/seminars/tutorials12 h
Self-study
     Course reading and ongoing preparation
12 h
     Ongoing evaluation
12 h
     Composing of individual (seminar) work
10 h
     Composing of presentation
10 h
     Preparation for final test
14 h
Total
70 h
 
Assessment methods:
Requirement type
Daily attendance
Active lecture/seminar/workshop/tutorial participation10 %
Term paper
7 %
Presentation
3 %
Mid-term test(s)20 %
Final test
60 %
Total100 %
 
Course completion:
Students will have an opportunity to obtain up to 20 points during the semester depending on their activity during the seminars. Any additional alternatives in order to obtain these points are not allowed. Students must obtain at least 12 points out of the mid-term tests and activities, students are expected to be active in the class and have to work out a Case Study during the course and,consequently, present their findings in the class. These are the conditions so that students could take the final exam. The final exam will be in a written form (80 points).
 
Support for combined/distance forms of study:
-- item not defined --
 
Reading list:
Basic:
BOKŠOVÁ, J. Účetní výkazy pod lupou I. Základy účetního výkaznictví. 1st ed. Praha: LINDE, 2013. 512 p. 1. ISBN 978-80-720-1-921-2.

Recommended:
http://www.podnikatel.cz/zakony/zakon-c-563-1991-sb-o-ucetnictvi/uplne/

Study plans:
-- item not defined --
 
Run in the period of:
Course tutor:
Teaching language:
Czech
Room:
Mladá Boleslav


Last modification made by Mgr. Luděk Švejdar on 05/17/2018.

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