Course: Bank Accounting

« Back
Course title Bank Accounting
Course code KMA/BUC
Organizational form of instruction Lecture + Exercise
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory-optional, Optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Bohanesová Eva, Mgr. Ph.D.
  • Kačerová Jaroslava
Course content
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.

Learning activities and teaching methods
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
Learning outcomes
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.
Prerequisites
KMA/BP1, KM/B1N, KMA/B1E, KMA/BP2, KMA/B2N, KMA/B2E, KMA/B3, KMA/B3E
KMA/BP4

Assessment methods and criteria
Oral exam, Written exam

Recommended literature
  • (1993). Účtová osnova a postupy účtování pro banky. Ministerstvo financí ČR.
  • ZÁKON O BANKÁCH 21/1992 Sb. včetně všech dalších úprav.
  • ZÁKON O ÚČETNICTVÍ 563/1991 Sb. včetně všech dalších úprav.
  • Zákon 669/2004 Sb..
  • Babková, H., Huleš, J. Prováděcí vyhlášky k zákonu o účetnictví pro pojišťovny, banky a jiné finanční instituce.
  • Baloušek, R., Schránil, P. (2002). Podvojné účetnictví v bankách.
  • D. Dvořáková. (2006). Finanční účetnictví a výkaznictví podle mezinárodních standardů IAS/IFRS. Computer Press a. s.
  • J. Jelínek, J. Svobodová. (2006). Účetnictví bank a finančních institucí 2006. Grada Publishing a. s.
  • J. Jílek, J. Svobodová. (2007). Účetnictví bank a finančních institucí 2007. Grada Publishing a.s.
  • Kipielová, I. Slovník základních pojmů z bankovnictví.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Science Mathematics-Economics of Banking / Insurance Systems (1) Mathematics courses 3 Winter
Faculty of Science Applications of Mathematics in Economy (2015) Mathematics courses - Winter