KFFUII Financial Accounting II

Faculty of Economics and Administration
Spring 2008
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Radim Linka (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable
Sun 9. 3. 8:30–11:00 P101, Sun 20. 4. 12:50–15:20 P101
Prerequisites
Visiting of the course Financial accounting II is conditioned by graduation of the course Financial accounting I.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course Financial accounting II.concurs directly on knowledge obtained in the course Financial accounting I. It further evolves these knowledge and familiarizes students with questions of accounting in accounting classes 0,3,4,5,6 as well as with the procedure of closing of accounting books and with compilation of financial statements.
Syllabus
  • 1. Accounting class 0 - Long-term property, 2. Accounting class 3 - Clearing relations, 3. Accounting class 4 - Capital accounts and long-term liabilities, 4. Accounting classe 5 and 6 - Costs and revenues, 5. Accounting and tax analysis of costs and revenues, 6. Closing of accounting books and compilation of financial statements.
Literature
  • Sedláček, J.: Účetnictví II. 2. vydání. Brno: MU ESF, 2005, 210s. ISBN 80-210-3810-1
  • Kovanicová, D.: Abeceda účetních znalostí pro každého. 15. vydání. Praha: Polygon, 2005, 418 s. ISBN 80-7273- 118-1
Assessment methods (in Czech)
Výuka se skládá ze 6 čtyřhodinových přednáškových bloků, zkouška je písemná.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Autumn 2006, Spring 2007, Spring 2009.
  • Enrolment Statistics (Spring 2008, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2008/KFFUII