Subject description - AE1M16FIU

Summary of Study | Summary of Branches | All Subject Groups | All Subjects | List of Roles | Explanatory Notes               Instructions
AE1M16FIU Financial Accouting Extent of teaching:2+2s
Guarantors:  Roles:P,V Language of
Teachers:  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.

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
MEKME1 Wireless Communication V 1
MEKME5 Systems of Communication V 1
MEKME4 Networks of Electronic Communication V 1
MEKME3 Electronics V 1
MEKME2 Multimedia Technology V 1
MEEEM4 Economy and Management of Power Engineering P 1
MEEEM5 Economy and Management of Electrical Engineering P 1
MEOI1 Artificial Intelligence V 1
MEOI5NEW Software Engineering V 1
MEOI5 Software Engineering V 1
MEOI4 Computer Graphics and Interaction V 1
MEOI3 Computer Vision and Image Processing V 1
MEOI2 Computer Engineering V 1
MEKYR4 Aerospace Systems V 1
MEKYR1 Robotics V 1
MEKYR3 Systems and Control V 1
MEKYR2 Sensors and Instrumentation V 1

Page updated 24.6.2019 17:52:59, 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)