David Procházka

Dept of Financial Accounting & Auditing

David Procházka

Guidelines

Calendar with office hours and study tasks can be accessed here

Course literature

(1) PREREQUISITE (Fundamentals of accounting)

Any standard textbook on “principles of accounting”, “fundamentals of accounting”, etc. The books shall not be focused on local GAAP (such as Czech, Chinese, Argentinian); it shall deal with technical aspects of accounting and bookkeeping (accounting cycle; double entry; closing transactions; preparation of financial statements; etc); e.g.:

  1. Weygandt, J. et al.: Accounting Principles, 13th edition, 2018 (also useful as a prerequisite for the course 1MU493)
  2. Jones, M. J.: Financial Accounting, 2nd edition, 2014
  3. Hogget, J. et al.: Financial Accounting, 9th edition, 2015
  4. Any recognised ACCA F3 “Financial Accounting module” book
  5. ICAEW “Accounting module” book (direct order through their e-shop website – the ACA certificate level at the left menu)
  6. Žárová, M.: Essentials of Financial Accounting for Non-Specialists. ISBN 978-80-245-2187-9. Available at the university bookstore.
  7. A lot of books (not only on accounting) are available on-line at ProQuest EBook Central, accesible via our university network https://knihovna.vse.cz/english/ 

(2) FOR THE COURSE (Intermediate accounting)

  • The official text of the International Financial Reporting Standards (IFRS) as published by the IASB (bound volume for a given year) plus any textbook on the IFRS application as below (or more recent version, if available)
  1. Chaundry, A. et al.: Wiley IFRS 2019: Interpretation and Application of International Financial Reporting Standards, 2019
  2. Kieso, D. E. et al.: Intermediate Accounting: IFRS edition, 4th edition, 2020
  3. Any recognised ACCA F7 “Financial Reporting module” book
  4. ICAEW “Financial Accounting and Reporting module” book (direct order through their e-shop website – the ACA professional level at the left menu)
  5. IFRS e-learning Deloitte basics of IFRS (might be interesting)
  • My learning materials

(3) USEFUL LINKS:

 

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