Framework syllabus of lectures:
1. Clearing relations (clearing of taxes and subsidies).
2. Equity (importance, categorisation, ownership relations, changes in capital funds and funds from the profit, use).
3. Provisions (importance, categorization, influence on the profit or loss).
4. Long term liabilities (companies in group, loans, corporate lease obligations, deferred tax liability).
5. Expenses, revenues (operating, financial – importance, characteristics, accruals, tax aspects).
6. Annual financial statements (closure operations, profit and loss account, tax base, income tax due, deferred tax, closing of accounting books, financial statements, notes, verification, disclosure, importance of cash flow)
7. Accounting harmonization (EU directives, international accounting standards, US accounting standards, focus on confrontation in the concept of financial statements according to the Czech and international standards).
1. Clearing relations (clearing of taxes and subsidies).
2. Equity (importance, categorisation, ownership relations, changes in capital funds and funds from the profit, use).
3. Provisions (importance, categorization, influence on the profit or loss).
4. Long term liabilities (companies in group, loans, corporate lease obligations, deferred tax liability).
5. Expenses, revenues (operating, financial – importance, characteristics, accruals, tax aspects).
6. Annual financial statements (closure operations, profit and loss account, tax base, income tax due, deferred tax, closing of accounting books, financial statements, notes, verification, disclosure, importance of cash flow)
7. Accounting harmonization (EU directives, international accounting standards, US accounting standards, focus on confrontation in the concept of financial statements according to the Czech and international standards).