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Ukončeno v akademickém roce 2012/2013

Accounting B

Type of study Bachelor
Language of instruction Czech
Code 117-0325/03
Abbreviation ÚB
Course title Accounting B
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator prof. Ing. Viola Šebestíková, CSc.

Osnova předmětu

Debtors and creditors
Taxes and subsidies
Equity
Foreign capital
Reserves
Costs and Benefits
Annual Financial Statements
Financial Statements
The Harmonization of Accounting

Povinná literatura

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.

Doporučená literatura

ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2011. 446 s.