Terminated in academic year 2006/2007

Accounting

Type of study	-
Language of instruction	Czech
Code	117-0300/02
Abbreviation	Ú
Course title	Accounting
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Hana Bartková, Ph.D.

Subject syllabus

Právní úprava účetnictví, rozvaha, metodické prvky a zásady účetnictví.
Náklady, výnosy a jejich časové rozlišení, vazba na rozvahu.
Dlouhodobý majetek.
Zásoby.
Finanční majetek, pohledávky.
Vlastní kapitál a závazky.
Roční účetní závěrka.
Harmonizace účetnictví.

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.

back to search page