Terminated in academic year 2020/2021

Accounting

Type of study	Bachelor
Language of instruction	Czech
Code	117-0357/01
Abbreviation	Ú
Course title	Accounting
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	prof. Ing. Viola Šebestíková, CSc.

Subject syllabus

Introduction to accounting.
Classification of assets, liabilities and equity, valuation, balance.
The importance of costs and benefits and their relation to balance sheet accounts.
Methodical and controls accounts. Account books.
Short-term investments.
Inventory.
Fixed assets.
Debtors and creditors.
Private and foreign capital.
Court costs and income characteristics.
Temporary accounts.
Reserves. Adjustments.
Annual Financial Statements.
Harmonisation of accounting.

Literature

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 Accounting Standards 2003. International Accounting Standards Board. London, 2002.
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.

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