Subject description - A1M16FIU

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A1M16FIU Financial Accouting
Roles:P, V Extent of teaching:2+2s
Department:13116 Language of teaching:CS
Guarantors:  Completion:Z,ZK
Lecturers:  Credits:5
Tutors:  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.

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. Financial analysis, methods and objectives.
12. Management accounting, information systems.
13. International accouting standards.
14. Consolidated balance sheet, auditing.

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,



Subject is included into these academic programs:

Program Branch Role Recommended semester
MPEEM4 Economy and Management of Power Engineering P 1
MPEEM5 Economy and Management of Electrical Engineering P 1
MPIB Common courses V
MPKME1 Wireless Communication V 1
MPKME5 Systems of Communication V 1
MPKME4 Networks of Electronic Communication V 1
MPKME3 Electronics V 1
MPKME2 Multimedia Technology V 1
MPKYR4 Aerospace Systems V 1
MPKYR1 Robotics V 1
MPKYR3 Systems and Control V 1
MPKYR2 Sensors and Instrumentation V 1

Page updated 21.9.2020 12:52:09, semester: Z,L/2020-1, L/2019-20, Z/2021-2, Send comments about the content to the Administrators of the Academic Programs Proposal and Realization: I. Halaška (K336), J. Novák (K336)