Terminated in academic year 2012/2013

Accounting A

Type of study	Bachelor
Language of instruction	Czech
Code	117-0324/02
Abbreviation	ÚA
Course title	Accounting A
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Viola Šebestíková, CSc.

Subject syllabus

Introduction to Accounting (meaning, function, policies, legal framework, the classification of assets, liabilities, costs and revenues, pricing, balance, methodology and controls accounts, books).
Tangible and intangible fixed assets.
Long-term investments.
Stocks.
Cash and cash equivalents and short banks. bailout.
Clearing Employee Relations.

Literature

SIMON, J., NOBES, Ch. (2010). The Economics of Taxation, Principles, Policy and Practise. London: Fiscal Publications.
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.

Advised literature

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.

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