Terminated in academic year 2012/2013
Accounting
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 117-0400/01 |
| Abbreviation | Úč |
| Course title | Accounting |
| Credits | 5 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | doc. Ing. Dagmar Bařinová, Ph.D. |
Subject syllabus
Legislation accounting, financial, methodological elements and principles of accounting.
Costs, revenues and accruals, balance sheet link.
Fixed assets. Inventory. Financial assets. Receivables.
Private and foreign capital. Annual Financial Statements.
The harmonization of accounting
Costs, revenues and accruals, balance sheet link.
Fixed assets. Inventory. Financial assets. Receivables.
Private and foreign capital. Annual Financial Statements.
The harmonization of accounting
E-learning
Připravená opora v MOODLU - teorie + praktické příklady
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
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
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