Framework syllabus of lectures:
1. Introduction to accounting (importance, function, principles, legal framework; classification of assets, liabilities, expenses and revenues, basic principles of valuation; balance sheet; income statement; methodological and control elements of accounting; accounting books).
2. Intangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
3. Tangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
4. Long-term financial assets (characteristics, valuation in the case of acquisition, at the balance sheet date, sale).
5. Inventories (categorisation, valuation and accounting in case of purchase, own activities, on the stock, within the consumption and within the annual report).
6. Short-term financial assets and short-term bank loans (money, securities transactions, loans).
7. Confrontation of selected areas of accounting with IFRS concept.
8. Confrontation of accounting and tax conception of expenses and revenues.
9. Clearing relations (with employees, trade - receivables, payables).
1. Introduction to accounting (importance, function, principles, legal framework; classification of assets, liabilities, expenses and revenues, basic principles of valuation; balance sheet; income statement; methodological and control elements of accounting; accounting books).
2. Intangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
3. Tangible fixed assets (characteristics, valuation in relation to the acquisition and at the balance sheet date, acquisition methods, disposal of assets, depreciation, technical improvement).
4. Long-term financial assets (characteristics, valuation in the case of acquisition, at the balance sheet date, sale).
5. Inventories (categorisation, valuation and accounting in case of purchase, own activities, on the stock, within the consumption and within the annual report).
6. Short-term financial assets and short-term bank loans (money, securities transactions, loans).
7. Confrontation of selected areas of accounting with IFRS concept.
8. Confrontation of accounting and tax conception of expenses and revenues.
9. Clearing relations (with employees, trade - receivables, payables).