Accounting and Tax

Accounting and Tax
117-0434/01
čeština Accounting and Tax
117-0434/02
čeština

Anotace

The aim of the course is to explain the importance of accounting as a tool for displaying and understanding critical asset and capital operations and the financial position of business entities. The student will understand the issues of capturing accounting cases within all accounting classes and understand the interrelationships, including tax implications. The student will be able to determine the tax liabilities of business entities and also understand the process of determining the profit or loss of an entity. The student will be able to navigate the issues of financial reporting according to current Czech legislation.

Povinná literatura

MACKENZIE, Bruce. Interpretation and Application of International Financial Reporting Standards. Hoboken: John Wiley & Sons, 2014. 1055 p. ISBN 978-1-118-73409-4.
SEAL, Will et al. Management Accounting. 6th ed. McGraw-Hill Education. 2018. 859 p. .

Doporučená literatura

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.

zpět na vyhledávání

Language of instruction	čeština, čeština
Code	117-0434
Abbreviation	ÚD
Course title	Accounting and Tax
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Jana Hakalová, Ph.D.