The aim of the comprehensive two-semester course is to emphasize the importance of accounting as a crucial instrument for displaying and understanding of property and capital operations reflecting the financial situation of the company. The course follows the course Accounting A, connects in the field of relations with financial institutions, equity and liabilities, deals with importance of annual accounts and its presentation through financial statements.
Literature
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.
SIMON, J., NOBES, Ch. (2010). The Economics of Taxation, Principles, Policy and Practise. London: Fiscal Publications.
Advised literature
ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2011. 446 s.