ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2011. 446 p.
International Accounting Standards 2003. International Accounting Standards Board. London, 2002.
International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009.
PUTTICK, George and Sandy van ESCH. The Principles and Practice of Auditing. Juta and Company Ltd, 2008. 528 p. ISBN 978-0-7021-7268-7 .
WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.
Terminated in academic year 2012/2013
Transactinons with the Enterprise in Accounting
| Type of study | Follow-up Master |
|---|---|
| Language of instruction | Czech |
| Code | 117-0339/02 |
| Abbreviation | TsPÚ |
| Course title | Transactinons with the Enterprise in Accounting |
| Credits | 4 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | prof. Ing. Viola Šebestíková, CSc. |
Subject syllabus
Property transactions in general.
The importance of financial statements, special accounting items.
Transactions with the company in legal, accounting and tax context:
- Capital acquisition
- property acquisition
- rental company
- transformation of companies (merger, transfer of assets to a partner, a division of the company, change of legal form).
The importance of financial statements, special accounting items.
Transactions with the company in legal, accounting and tax context:
- Capital acquisition
- property acquisition
- rental company
- transformation of companies (merger, transfer of assets to a partner, a division of the company, change of legal form).