Financial Accounting - JEB044

• Title: Financial Accounting
• Guaranteed by: Institute of Economic Studies (23-IES)
• Faculty: Faculty of Social Sciences
• Actual: from 2013 to 2015
• Semester: winter
• E-Credits: 6
• Examination process: winter s.:
• Hours per week, examination: winter s.:2/2, Ex [HT]
• Capacity: unlimited / unlimited (unknown)
• Min. number of students: unlimited
• 4EU+: no
• Virtual mobility / capacity: no
• State of the course: taught
• Language: English
• Teaching methods: full-time
• Additional information: http://ies.fsv.cuni.cz/en/syllab/JEB044
• Note: course can be enrolled in outside the study plan; enabled for web enrollment; priority enrollment if the course is part of the study plan
• Guarantor: doc. Bc. Jiří Novák, M.Sc., Ph.D.
• Teacher(s): Mgr. Aleš Čornanič; Ing. Barbora Hildebrandt, M.A.; doc. Bc. Jiří Novák, M.Sc., Ph.D.; PhDr. Oliver Polyák; PhDr. Mgr. Petra Sokolová
• Class: Courses for LLEP; Courses for incoming students

Literature

Core
Harrison, W.T., Horngren, C.T., Thomas W., Tietz W. M. - Financial Accounting. (Pearson Publishing)
Note: Older editions of this textbook specify different authors (Harrison, W.T. a Horngren, C.T.). Newer editions specify Thomas W. a Tietz W. M. It is fine to use newer or older editions. The textbook is available at the library of the IES FSV UK.

Supplementary
Stickney, C. P., Weil, R. L. - Financial Accounting - An Introduction to Concepts, Methods and Uses. (Thomson, Mason, Ohio)
Easton, P., J. Wild, R. Halsey, and M. McAnally - Financial Accounting for MBAs. (Cambridge Business Publishers)
White, G. I., A. C. Sondhi and D. Fried - The Analysis and Use of Financial Statements. (Wiley, New York ; Chichester)

Last update: Novák Jiří, doc. Bc., M.Sc., Ph.D. (14.09.2024)

Requirements to the exam

Students are invited to submit responses to lecture preludes and participate in in-class discussions. Students are required to take the final written in-class exam. The final grade is determined based on the result of the final exam. Students may be upgraded (but not downgraded) based on the quality of their responses to lecture preludes and their contribution to in-class discussions. The grading scale is as follows:

• 91 pts - A – excellent 
• 81 pts - B – very good
• 71 pts - C – good
• 61 pts - D – fair
• 51 pts - E – satisfactory
• less - F – fail

Last update: Novák Jiří, doc. Bc., M.Sc., Ph.D. (14.09.2024)