FIUI Financial Accounting I

Faculty of Economics and Administration
Autumn 2000
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jaroslav Sedláček, CSc. (lecturer)
Ing. Radim Linka (seminar tutor)
Ing. Petr Maneth, MBA (seminar tutor)
Ing. Věra Minaříková (seminar tutor)
doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)
Guaranteed by
prof. Ing. Viktória Čejková, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Financial Accounting I (FIUI) Financial accounting represents a basic information source in the new conditions of our economy. Its role is irreplaceable. The new concept of accounting is focused on getting a true picture of assets and liabilities, costs and revenue and economic result, which is the chief subject matter of the course. The explanations will be as timeless as possible and the topics will be categorised according to the characteristics of account classes with indication of basic accounting operations. Basic topic areas are as follows: Objective and structure of the company accounting system and its relation to other company information systems. Accounting systems. Basic accounting principles. Statements showing the financial position of a company and its activity in the form of a balance sheet (property and sources of funding), profit and loss account (revenues, costs, economic result). Forms and techniques of accounting, methods of bookkeeping, means of auditing in accounting. Fundamental assets accounting procedures. Credit requirements: active participation in seminars, progress test. Examination: written test, oral examination.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
Information on course enrolment limitations: max. 30 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 1999.
  • Enrolment Statistics (recent)
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