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Lecturer(s)
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Bebčáková Iveta, Mgr. Ph.D.
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Kačerová Jaroslava
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Course content
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1. Introduction. 2. Basic concepts in banking, the rules in bank accounting, international accounting standards in banking. 3. Specifics of bank accounting. 4. Accounting documents. 5. Account balance. 6. Inventory. 7. Internal audit. 8. External audit. 9. Archiving. 10. Accounting classes and their characteristics, structure of accounting groups and examples of particular bank operations accounting. 11. Basics of tax in banking.
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Learning activities and teaching methods
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Lecture, Monologic Lecture(Interpretation, Training)
- Preparation for the Exam
- 40 hours per semester
- Attendace
- 39 hours per semester
- Homework for Teaching
- 10 hours per semester
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Learning outcomes
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To know the ways of bank accounting, the ways of collection of bank information, to know synthetic, analytic and internal bank accounting. To know the ways how to perform the operations of running of a bank and of the relations to the third parties and the ways of property accounting, cost and revenue accounting and trading income accounting.
Knowledge have knowledge of accounting principles and international accounting standards, understand accounting of particular bank products.
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Prerequisites
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KMA/BP1, KM/B1N, KMA/B1E, KMA/BP2, KMA/B2N, KMA/B2E, KMA/B3, KMA/B3E
KMA/BP4
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Assessment methods and criteria
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Oral exam, Written exam
General overview of bank accounting - accounting principles and internationally accepted accounting principles. Bank accounts - characteristics, classification. Accounting classes - content of accounting in individual classes. Basic accounting of deposits, loans, securities, assets. Banking institution and taxation according to the laws of the Czech Republic. Inventory. Balance.
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Recommended literature
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(1993). Účtová osnova a postupy účtování pro banky. Ministerstvo financí ČR.
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ZÁKON O BANKÁCH 21/1992 Sb. včetně všech dalších úprav.
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ZÁKON O ÚČETNICTVÍ 563/1991 Sb. včetně všech dalších úprav.
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Zákon 669/2004 Sb..
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Babková, H., Huleš, J. Prováděcí vyhlášky k zákonu o účetnictví pro pojišťovny, banky a jiné finanční instituce.
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Baloušek, R., Schránil, P. (2002). Podvojné účetnictví v bankách.
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D. Dvořáková. (2006). Finanční účetnictví a výkaznictví podle mezinárodních standardů IAS/IFRS. Computer Press a. s.
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J. Jelínek, J. Svobodová. (2006). Účetnictví bank a finančních institucí 2006. Grada Publishing a. s.
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J. Jílek, J. Svobodová. (2007). Účetnictví bank a finančních institucí 2007. Grada Publishing a.s.
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Kipielová, I. Slovník základních pojmů z bankovnictví.
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