Accounting

Accounting
117-0300/02
čeština Accounting
117-0300/01
čeština Accounting
117-0300/03
čeština

Summary

The aim of the course is an explanation of the methodological elements of accounting with focus on the basic problem areas of accounting. The emphasis is placed on the link between bookkeeping and accounting reporting as a tool of financial management, while the process of accounting harmonization is marginally mentioned.

Literature

OATS, L., A. MILLER and E. MULLIGAN. ]Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.
ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praha: Trade Links, 2011. 446 s.
CZECH TAXATION IN 2011 (2012). Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Praha: Trade Links, 2011. 399 s.
CZECH TAXATION IN 2011 (2012). Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Praha: Trade Links, 2011. 526 s.

Advised literature

International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009.
WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

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Language of instruction	čeština, čeština, čeština
Code	117-0300
Abbreviation	Ú
Course title	Accounting
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Viola Šebestíková, CSc.