Subject description - BD1M16FIU

Summary of Study | Summary of Branches | All Subject Groups | All Subjects | List of Roles | Explanatory Notes               Instructions
BD1M16FIU Financial accounting Extent of teaching:14KP+6KS
Guarantors:Vašíček J. Roles:PZ,P Language of
Teachers:Vašíček J. Completion:Z,ZK
Responsible Department:13116 Credits:5 Semester:Z


Principles of accounting. Assets, inventory and financial investment book keeping. Debt and equity capital. Cost, revenues and profit. Tax system and accounting. Balance sheet, profit and loss account. Cash flow statement. Analysis of company's financial position. International accounting standards. Auditing, consolidated statements. Hello.

Course outlines:

1. Accounting - importance, subjects, objectives.
2. Principles and methodology of accounting, accounting systems.
3. Book-keeping of intangible assets and inventories, asset pricing.
4. Cost and revenue, provisions, accruals and deferrals.
5. Capital and financial accounts.
6. Balance sheet and its segmentation.
7. Profit and loss account and its analysis.
8. Cash flow statement, free cash flow.
9. Tax system and accounting.
10. Financial analysis, methods and objectives.
11. Methodology of calculation regulatory price.
12. Option and derivates, pricing
13. Consolidated balance sheet, firm transforming, auditing.
14. Summary, reserve

Exercises outline:

1. Accounting - importance, subjects, objectives.
2. Balance sheet and its components.
3. Costs and revenues in the accounting.
4. Book-keeping of tangible and intangible assets, depreciation.
5. Examples of provisions, accruals and deferrals.
6. Examples of financial operations book-keeping.
7. Accounting statements, tax in accounting.
8. Balance sheet, profit and loss account analysis.
9. Cash flow statement and its analysis.
10. Financial analysis.
11. Financial analysis.
12. Test.
13. Software for accounting.
14. Assessment.


1. Alexander, D.; Britton, A.;Jorissen, A.: International Fiancial Reporting and Analysis, Thomson Learning, 2005
2. International Financial Reporting Standards, IASB, London 2005,
3. Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991
4. Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso, Financial Accounting, IFRS Edition: 2nd, Wiley, 2012



Subject is included into these academic programs:

Program Branch Role Recommended semester
MKEEM4_2016 Economy and Management of Power Engineering P 1
MKEEM5_2016 Economy and Management of Electrical Engineering P 1
MKEEM4_2018 Management of Power Engineering and Electrical Engineering PZ 1

Page updated 22.10.2019 17:51:28, semester: Z,L/2020-1, L/2018-9, Z,L/2019-20, Send comments about the content to the Administrators of the Academic Programs Proposal and Realization: I. Halaška (K336), J. Novák (K336)