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Terminated in academic year 2020/2021

Accounting

Type of study Bachelor
Language of instruction Czech
Code 117-0300/03
Abbreviation Ú
Course title Accounting
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Dagmar Bařinová, Ph.D.

Subject syllabus

Framework syllabus of the course:
1. Introduction to accounting.
2. Classification of assets, liabilities and equity, valuation and balance.
3. The importance of expenses and revenues and their link to the balance sheet accounts.
4. Methodological and control elements of accounting. Accounting books.
5. Short-term financial assets.
6. Inventories
7. Long-term assets.
8. Accounting relationships.
9. Equity and liabilities.
10. Accounting characteristics of expenses and revenues.
11. Temporary accounts.
12. Provision. Adjustments.
13. Annual accounts.
14. Accounting harmonization.

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.