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Accounting A

Accounting A
117-0524/01
čeština Accounting A
117-0524/02
angličtina

Anotace

The aim of the course is to emphasize the importance of accounting as a tool for displaying and understanding the main property and capital operations of business entities and financial position of the company. It is based on the basic conceptual and methodological elements of accounting, the importance of accounting harmonization with their subsequent projection and focus on specific areas of business entities accounting. The course continues in the following course Accounting B.

Povinná literatura

KRZIKALLOVÁ, Kateřina, KRAJŇÁK, Michal, ČTRNÁCTOVÁ, Gabriela, KEMPOVÁ, Monika, PECHÁČKOVÁ, Anežka, UNUCKA, Roman. Trend, Development, Role and Importance of Excise Duties in the EU. Brno: Akademické nakladatelství CERM, 2023. 130 s. ISBN 978-80-7623-117-7.
ŠIROKÝ, Jan, KRZIKALLOVÁ, Kateřina and Michal KRAJŇÁK. Trend, Development, Role and Importance of Personal Income Tax in the EU. Brno: CERM, 2020. 116 s. ISBN 978-80-7623-037-8.
ŠIROKÝ, Jan, KRAJŇÁK Michal a Kateřina KRZIKALLOVÁ. Trend, Development, Role and Importance of Social Security Contributions in the EU. Brno: Akademické nakladatelství CERM, 2019. ISBN 978-80-7623-006-4.

Advised literature

De VITO, Antonio and GROSSETTI, Francesco. Tax Avoidance Research: Exploring Networks and Dynamics of Global Academic Collaboration. München: Springer Nature, 2024. 175 p. ISBN 978-30-3151-764-8 .
FRIDSON, Martin S. a ALVAREZ, Fernando. Financial statement analysis: a practitioner's guide. 5th ed. Hoboken, New Jersey: Wiley, 2022. 428 p. ISBN 978-1-119-45714-5.
HELMINEN, Marjaana. EU Tax Law – Direct Taxation 2024. Amsterdam: IBFD, 2024. 730 p. ISBN 978-90-8722-914-6 .


zpět na vyhledávání
Language of instruction čeština, angličtina
Code 117-0524
Abbreviation AA
Course title Accounting A
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Kateřina Krzikallová, Ph.D.