Accounting

Accounting
117-0400/01
čeština Accounting
117-0400/02
čeština

Summary

The aim of the course is an explanation of the methodological elements of accounting with focus on the basic problem areas of accounting. The emphasis is placed on the link between bookkeeping and accounting reporting as a tool of financial management, while the process of accounting harmonization is marginally mentioned.

Literature

First Introduction to Accounting (Accounting cat team of authors). Ostrava: VSB-TUO, 2008.
TEAM OF AUTHORS. Accounting entrepreneurs. First ed Ostrava: Publishing Centre VSB-TU Ostrava, 2009. 215 pp. ISBN 978-80-248-2149-8.
Act No. 563/1991 Coll., On Accounting, as amended

Advised literature

TEAM OF AUTHORS. Collection of examples and control questions from the accounts of business entities. First ed Ostrava: Publishing Centre VSB-TU Ostrava, 2008. 110 pp. ISBN 978-80-248-1881-8.
TEAM OF AUTHORS. The merit-correlation Accounting 2010-2011. First ed Prague: Wolters Kluwer CR, 2010. 330 pp. ISBN 978-80-7357-538-0.
Ministry of Finance Decree No. 500/2002 Coll., As amended
Czech Accounting Standards No. 001-009, No. 011-023

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Language of instruction	čeština, čeština
Code	117-0400
Abbreviation	Úč
Course title	Accounting
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Dagmar Bařinová, Ph.D.