Skip to main content
Skip header
Close

Searching

Accounting B

Accounting B
117-0525/01
čeština Accounting B
117-0525/02
angličtina

Summary

The aim of the comprehensive two-semester course is to emphasize the importance of accounting as a crucial instrument for displaying and understanding of property and capital operations reflecting the financial situation of the company. The course follows the course Accounting A, connects in the field of relations with financial institutions, equity and liabilities, deals with importance of annual accounts and its presentation through financial statements.

Literature

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 .


back to search page
Language of instruction čeština, angličtina
Code 117-0525
Abbreviation AB
Course title Accounting B
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Kateřina Krzikallová, Ph.D.