PFBAUC Bank Accounting

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Peter Mokrička, Ph.D. (lecturer)
Ing. Peter Mokrička, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Božena Petrjánošová, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable
Fri 9:20–11:00 P201
  • Timetable of Seminar Groups:
PFBAUC/1: Fri 11:05–12:45 P201, P. Mokrička
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 49 student(s).
Current registration and enrolment status: enrolled: 0/49, only registered: 0/49, only registered with preference (fields directly associated with the programme): 0/49
fields of study / plans the course is directly associated with
Course objectives
Bank Accounting (PFBAUC)
The objective of this course is to gain basic theoretical and practical knowledge in the area of bank accounting. The introductory part will explain special aspects of bank accounting, accounting principles and methods. Following topics will be dealing with individual account classes. At the end of the course attention will be paid to closing of books, a bank balance, an annual report and the relationship between accounting and bank management. Examination: written.
Syllabus
  • 1. Legislation on bank accounting, accounting system and procedures of accounting for banks
  • 2. Cash transaction accounting and accounting of bank-to-bank operations
  • 3. Accounting of deposit and credit operations of customers
  • 4. Accounting of other debts and liabilities
  • 5. Securities operations
  • 6. Accounting of tangible and intangible assets
  • 7. Accounting of shareholder equity
  • 8. Bank cost accounting
  • 9. Bank revenue accounting
  • 10. Accounts of sub-balance sheet
  • 11. Individual statements of balances
  • 12. Consolidated statements of balances
  • 13. Annual report of bank and duty to disclose data
Literature
  • PETRJÁNOŠOVÁ, Božena. Účetnictví bank. Brno: Masarykova univerzita v Brně, 2002, 210 pp. ISBN 80-210-2979-x. info
Assessment methods
2 written tests, written and oral exam
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PFBAUC