Terminated in academic year 2018/2019

Fundamentals of Accounting

Type of study	Bachelor
Language of instruction	English
Code	117-0366/01
Abbreviation	FA
Course title	Fundamentals of Accounting
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Jana Hakalová, Ph.D.

Subject syllabus

Course outline:
1. Accounting system
2. Accounting concepts
3. Long-term tangible and intangible assets
4. Depreciation and amortization of long-term assets
5. Inventories
6. Cash, bank accounts, deposits, cash equivalents
7. Receivables
8. Equity and Liabilities
9. Sales (revenues) and Income, expenses (cost)
10. Primary financial statements
11. Primary financial statements

Literature

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

Advised literature

CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.

back to search page