Financial Accounting - JEB044

• Anglický název: Financial Accounting
• Zajišťuje: Institut ekonomických studií (23-IES)
• Fakulta: Fakulta sociálních věd
• Platnost: od 2016 do 2020
• Semestr: zimní
• E-Kredity: 6
• Způsob provedení zkoušky: zimní s.:
• Rozsah, examinace: zimní s.:2/2, Zk [HT]
• Počet míst: 185 / 185 (185)
• Minimální obsazenost: neomezen
• 4EU+: ne
• Virtuální mobilita / počet míst pro virtuální mobilitu: ne
• Stav předmětu: vyučován
• Jazyk výuky: angličtina
• Způsob výuky: prezenční
• Další informace: http://ies.fsv.cuni.cz/en/syllab/JEB044
• Poznámka: předmět je možno zapsat mimo plán; povolen pro zápis po webu; při zápisu přednost, je-li ve stud. plánu
• Garant: doc. Bc. Jiří Novák, M.Sc., Ph.D.
• Vyučující: Mgr. Anton Astakhov, BA; Mgr. Alina Cazachevici; Mgr. Aleš Čornanič; Ing. Barbora Hildebrandt, M.A.; Mgr. Radovan Chalupka, Ph.D.; Ilgar Ismayilov, M.A.; doc. Bc. Jiří Novák, M.Sc., Ph.D.; PhDr. Oliver Polyák; PhDr. Mgr. Petra Sokolová; Bc. Yao Wang, Ph.D.
• Třída: Courses for incoming students

Literatura

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)

Poslední úprava: Novák Jiří, doc. Bc., M.Sc., Ph.D. (14.09.2024)

Požadavky ke zkoušce

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

Poslední úprava: Novák Jiří, doc. Bc., M.Sc., Ph.D. (14.09.2024)

Sylabus

Contents

1. Accounting Framework – course outline, key concepts, types of accounting, financial reports
2. Balance Sheet – balance sheet equation, assets, liabilities, equity, recognition exercise
3. Income Statement – revenues, expenses, gains, losses, accounting cycle exercise
4. Revenues, Expenses – revenue recognition, expense matching, contingent gains, and losses
5. Inventory Valuation – cost flow assumption, FIFO, LIFO, average cost, the LIFO reserve
6. Accounts Receivable – direct write-off method, allowance method, sales returns and allowances
7. Fixed Assets – historical vs. fair value, depreciation, straight-line vs. accelerated
8. Corporate Bonds, Leasing – discount/premium amortization; operating vs. capital lease
9. Accruals – IS vs. SCF, accruals, and deferrals, classification of business activities
10. Cash Flows – direct method, indirect method, cash flows vs. earnings
11. Earnings Management – institutional settings, cash flows vs. earnings, accounting manipulation
12. Accounting Jeopardy – practical applications of accounting, tricky issues, interconnections

Files (ACT24, JEB044, JEM337, IES FSV UK, Financial Accounting) | Google Disk
https://drive.google.com/drive/folders/1tzp0J0RqOeG8regZGyLEUepsoq99d4DH?usp=sharing

Poslední úprava: Novák Jiří, doc. Bc., M.Sc., Ph.D. (14.09.2024)