MPF_AACC Accounting (Basics)

Ekonomicko-správní fakulta
podzim 2014
Rozsah
2/2/0. 8 kr. Ukončení: zk.
Vyučující
Ing. Oleksandra Lemeshko (přednášející)
Ing. Oleksandra Lemeshko (cvičící)
Garance
Ing. Petr Valouch, Ph.D.
Katedra financí – Ekonomicko-správní fakulta
Kontaktní osoba: Ing. Bc. Bohdana Čechová
Dodavatelské pracoviště: Katedra financí – Ekonomicko-správní fakulta
Rozvrh
Út 11:05–12:45 VT204
  • Rozvrh seminárních/paralelních skupin:
MPF_AACC/01: Út 14:35–16:05 P403, O. Lemeshko
Předpoklady
(! BPF_FIU1 Finanční účetnictví 1 ) && (! BPF_FIU2 Finanční účetnictví 2 ) && (! PFFUI Finanční účetnictvíI )&& (! PFFUII Finanční účetnictví II )
The course Accounting (Basics) is a follow-up to the basic courses of accounting at other high schools and knowledge gained there. No special prerequisites are demanded.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 24 stud.
Momentální stav registrace a zápisu: zapsáno: 0/24, pouze zareg.: 0/24
Mateřské obory/plány
Cíle předmětu
At the end of this course a student should be able to:
- describe and explain basic principles, assumptions and approaches of IFRS for SMEs;
- use basic methods of accounting viewing economic processes in companies according to IFRS for SMEs;
- analyze simple economic problems, establish basic procedures to assess an impact of accounting and financial solutions on entity's business result according to IFRS for SMEs;
- compile financial statements of an entity according to IFRS for SMEs;
- transit to IFRS for SMEs.
Osnova
  • 1. IFRS for SMEs. Concepts and Principles.
  • 2. Financial statements presentation. Consolidated financial statements.
  • 3. Accounting policy, estimates and errors. Property, plant and equipment.
  • 4. Intangible assets, business combinations and goodwill.
  • 5. Lease. Impairment of assets.
  • 6. Inventories. Provisions and contingencies.
  • 7. Financial instruments.
  • 8. Equity and liabilities. Revenue.
  • 9. Income tax. Foreign currency transactions.
  • 10. Transition to IFRS for SMEs.
Literatura
    povinná literatura
  • International financial reporting standard for small and medium-sized entities (IFRS for SMEs). London: International Accounting Standards Board, 2009, 230 s. ISBN 9781907026171. info
    doporučená literatura
  • IFRS made easy. Edited by Steven M. Bragg. Hoboken, N.J.: Wiley, 2011, x, 266 p. ISBN 9781118003626. info
  • MLÁDEK, Robert. IFRS policies and procedures. Vyd. 1. Praha: Leges, 2009, 351 s. ISBN 9788087212134. info
  • HÝBLOVÁ, Eva. Mezinárodní účetnictví pro kombinované studium. 1. vyd. Brno: Masarykova univerzita, 2008, 129 s. ISBN 9788021046726. info
  • HÝBLOVÁ, Eva. Praktické aplikace Mezinárodních standardů účetního výkaznictví. 2007. info
Výukové metody
Lecture of the theory, on the seminars accounting of basic economic operations typical for companies using IFRS for SMEs. Compilation of simplified financial statements.
Metody hodnocení
Claims for exam:
- 85% participation of seminars (i.e. absence at max 2 seminars is allowed).
- 1 presentation of theory or practice during the semester (if by the end of the semester a student does not have a presentation, 10 points will be deducted from total number of points received from both mid-semester tests). In case of practical presentation (i.e. exercise), the exercise is chosen by a student or by a lecturer always minimally one week in advance. Unless the student is excused (he/she is ill), the student has to present the exercise at specified date. Topics for theoretical presentations should be agreed with a lecturer at the beginning of the semester.
- Two control tests, minimum required amount is 60% of correct answers. Points from two tests are accumulated. Tests contain theoretical (questions) and practical part (exercises).
- Final test is a written exam.

Attention! Getting a minimum amount of points from two control tests is a necessary requirement for being eligible to take a final exam.
Vyučovací jazyk
Angličtina
Informace učitele
The course is taught annually. The course is taught: every week. Lectures and seminars are not recorded. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination Students in this course are expected to adhere to the Masaryk University’s high standards of integrity as spelled out in the Disciplinary Code for Students and Directive N.3/2008. Anyone who cheats on tests or exams, will be subject to the penalties set forth in the Code.
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
Informace k inovaci předmětu
Předmět byl inovován v rámci projektu "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)", který je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

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Předmět je zařazen také v obdobích podzim 2010, podzim 2011, podzim 2012, podzim 2013, podzim 2015, podzim 2016, podzim 2017, podzim 2018, podzim 2019, podzim 2020, podzim 2021, podzim 2022, podzim 2023, podzim 2024.