Accounting for financial and capital transactions

Teaching results

The aim of the education is to expand the knowledge, skills and competencies of students in the accounting of business entities, specifically in the specifics of bookkeeping of various types of companies, from their establishment, preparation of financial statements to liquidation without liquidation, with liquidation, including organizational units. Students will also expand their knowledge on how to diversify business risk, how to avoid bankruptcy, restructuring, how to prevent company bankruptcy. Emphasis is also placed on expanding knowledge in the area of selected areas of financial accounting problems, especially on the purchase of the company and its parts, sale of the company and its parts, custom production at the contractor, real estate, the moment of implementation of individual contracts vs. NCOTERMS (delivery terms), deferred income tax and financial instruments - derivatives, as basic hedging instruments.
By completing the course, students will gain:
knowledge - the graduate will gain knowledge in the field of national legislation governing companies, in the areas of selected problems of financial accounting and knowledge of individual risk management, hedging and hedging strategies;
skill - to determine and apply accounting principles in solving the accounting presentation of specific accounting cases arising in the company, to orientate in selected areas of financial accounting problems, to diversify business risk, financial risk;
competence - the student knows, based on the acquisition of the above knowledge and skills, to solve assigned tasks and case studies. The student thus develops competencies that can be used in most professions of an accounting professional (auditor) and will enable him to hold several functions and positions in the transnational environment of the financial market.