PFSPSD Special Seminar D

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/2. 3 credit(s). Type of Completion: k (colloquium).
doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)
Guaranteed by
doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance - Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable of Seminar Groups
PFSPSD/1: Thu 9:20–11:00 S308, J. Sedláček
The special seminar D course extends the knowledge acquired in previous studies of Financial Accounting (PFFUI, II, III).
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 extends the knowledge of financial accounting. Both the course structure and content have been designed to deepen the knowledge gained in previous study. Attention is paid particularly to the area of harmonization of accounting, special operations posting, and relations between accounting and related disciplines. New development trends and recent changes to legislation will be introduced.
At the end of the course students will:
- have acquired complex knowledge of financial accounting of economic subjects;
- will be able to judge and evaluate their financial situation;
- will understand accounting data and be able to compare activities of economic entities in time and space.
  • 1. Introductory seminar
  • 2. Accounting harmonization
  • 3. International Financial Reporting Standards
  • 4. US GAAP
  • 5. Changes in accounting according to Czech legislation
  • 6. Specifics of accounting in particular kinds of companies
  • 7. Specifics of accounting in particular kinds of companies, check test
  • 8. Acquisition of capital and property
  • 9. Transformation of companies
  • 10. Consolidated balance sheet
  • 11. Organization of accounting agenda and procedures
  • 12. Information technologies and accounting
  • 13. Recent development trends in accounting
Assessment methods
The course finishes with an oral colloquium. Students may take the colloquium after the following requirements have been met: passing a check test, presentation of a seminar project. During the colloquium seminar project will be discussed.
Language of instruction
Further Comments
The course is taught annually.
The course is also listed under the following terms Spring 2008.
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