Účetní závěrka
Osnova sekce
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Tento výstup lze užít v souladu s licenčními podmínkami Creative Commons BY-SA 4.0 International
(http://creativecommons.org/licenses/by-sa/4.0/legalcode).
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Introducing to course
Topics:- Introducing to course
- Methodology notes
- TEXT BOOK - full
- TESTS
Study materials:
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INTRODUCING TO ACCOUNTING
Topics:
- What is accounting
- Functions of accounting
- General principles
- Accounting rules
- Accounting documents
- The chart (list) of accounts
- Inventorying
Study materials:
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REGULATION AND HARMONIZATION OF ACCOUNTING AND FINANCIAL STATEMENTS
Topics:
- general introduction to regulation
- classification of accounting system
- accounting regulation
- regulation of financial statements
- US GAAP
- IAS/IFRS
- IFRS for SMEs
- situation in Europe
- situation in Czech Republic
Study materials:
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CLOSING OF ACCOUNTING BOOKS
Topics:
- generally preconditions (basic conception, legal regulation)
- preparatory works
- calculation and accounting for income taxes
- tax system for direct taxes
- operations with closing books
- balance continuity
Study materials:
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PURPOSES AND CHARACTERISTICS OF FINANCIAL STATEMENTS
Topics:
- methodology of financial statements in Czech Republic - regulation
- basic qualitative claims
- species of financial statements
- composition of financial statements
- audit of financial statements
- basic links between statements
- formal rules of reporting
Study materials:
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FINANCIAL STATEMENTS: BALANCE SHEET
Topics:
→ content and formal reguirements:
- What is balance sheet?
- Type of balance sheet - in short
- the property of company and its resources:
- = Assets - long/short term
- = Equity
- = Liability
- Type of balance sheet - full format
Study materials:
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FINANCIAL STATEMENTS: PROFIT/LOSS STATEMENT
Topics:
- basic definitions: cost, expense, expenditures, revnues, income
- cost - revenues (more):
- definiton and usage
- classification
- economic result - PROFIT/LOSS:
- classification
- types
- example
Sudy materials:
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FINANCIAL STATEMENTS: SUPPLEMENT TO STATEMENSTS (NOTES)
Topics:
- definition
- content: §3a Act of Accounting + §39 Edict of Ministry of Finance No. 500/2002:
- general data on the entity
- information on the application of general accounting principles, accounting methods used, valuation methods and depreciation
- supplementary information for the balance sheet and the profit and loss statement
- other important information
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FINANCIAL STATEMENTS: STATEMENT OF CASH FLOW
Topics:
- basic definition
- operating cycle
- fnancial statemetns - link
- system of accounting and cash flow
- terminology (cash, cash equivalents, operating - investing - financing activities)
- methodology of caclucation of cash flow (direct, indirect method)
Sudy materials:
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FINANCIAL STATEMENTS: STATEMENT OF CHANGE IN SHAREHOLDER'S CAPITAL (EQUITY)
Topics:
- the meaning of the statement
- format of the statement
Sudy materials:
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ANALYSIS OF FINANCIAL STATEMENTS: FINANCIAL ANALYSIS - part 1: introduction
Topics:
- basic definitions
- financial flows in company
- users of financial analysis
- data for finacial analysis
- classification of methods
Sudy materials:
- basic definitions
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ANALYSIS OF FINANCIAL STATEMENTS: FINANCIAL ANALYSIS - part 2: basic method - ratios
Topics:
- description of methods:
- horizontal analysis
- vertical analysis
- ration analysis:
- profitability ratios
- activity rations
- liquidity ratios
- debt ratios
Sudy materials: