Terminated in academic year 2008/2009

Accounting

Type of study	Bachelor
Language of instruction	Czech
Code	117-0300/01
Abbreviation	Ú
Course title	Accounting
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Viola Šebestíková, CSc.

Course aims

1. To emphasize the importance of accounting as the enterprise financial
management tool.
2. To feature the importance of accounting operation in individual areas of
accounting.
3. To explain the differences of accounting and tax conception of costs and
revenues.
4. To clarify the connection and the impact of accounting operation to disclosed
financial statements.

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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