PFFUA Accounting and Analysis

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
1/1. 5 credit(s). Type of Completion: zk (examination).
Guaranteed by
Ing. Petr Valouch, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Mgr. Jana Nesvadbová
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 1 student(s).
Current registration and enrolment status: enrolled: 0/1, only registered: 0/1, only registered with preference (fields directly associated with the programme): 0/1
fields of study / plans the course is directly associated with
Course objectives (in Czech)
The aim of the course is to provide information about: - accounting legislation in the Czech Republic and in the EU, - accounting procedures and methods, - charging of basic economic transactions in the enterprise - using of accounting data for financial analysis
Syllabus (in Czech)
  • Content of the course: 1. Content of accounting and accounting legislation 1.1. Accounting principles 1.2. General accounting principles 1.3. Law of accounting and edict nr. 500/2002 1.4. Czech accounting standards and international accounting standards (intarnational financial reporting standards) 2. Accounting 2.1. Basic financial statements 2.2. Balance-sheet, assets, equities 2.3. Profit and loss statement, revenues, costs 2.4. Cash-flow statement, incomes, expenses 2.5. Accounts, their kinds, double-entry principle 2.6. List of accounts, accounting classes and groups 2.7. Opening of accounts, opening balance-sheet account 2.8. Closing of accounts, turnover, profit and loss account, final balance sheet account 2.9. Charging of basic economic transactions Controlling mechanism in accounting including trial balance 3. Financial analysis 3.1. Financial statements as basic sources for financial analysis, 3.2. Methods of financial analysis 3.2. Basic financial indicators used in financial analysis
Assessment methods (in Czech)
regular consultations and week assignments. form of final exam - written test
Language of instruction
English
Further Comments
Study Materials
The course is taught annually.
The course is taught: every week.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/PFFUA