| Credit: | 6 |
|---|---|
| Status: | Bachelors - All Bachelors - elective BEF - elective English Semester - winter |
| Course supervisors: | Jiří Novák M.Sc., Ph.D., Deloitte Corporate Chair |
| Course homepage: | JEB044 |
| Literature: | Core Harrison, W.T., Horngren, C.T., Thomas W., Tietz W. M. - Financial Accounting (Pearson Publishing) 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). |
| Description: | The aim of this course is to provide understanding of the broad principles that govern the use of accounting, of the fundamental accounting concepts and of the ways in which they are interlinked. At the end of the course students should be able to understand accounting information, analyze it and draw conclusions for relevant economic decisions. The course is intended for the second year students. The first year students are welcome in the course only if they are able and ready to do substantial amount of reading in English and that they have some basic pre-knowledge of accounting relationships. |
