Terminated in academic year 2019/2020
Fundamentals of Accounting
| Type of study | Bachelor |
|---|---|
| Language of instruction | English |
| Code | 117-0566/02 |
| Abbreviation | FA |
| Course title | Fundamentals of Accounting |
| Credits | 4 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | Ing. Jana Hakalová, Ph.D. |
Subject syllabus
Course outline:
1. Accounting system
2. Accounting concepts
3. Long-term tangible and intangible assets
4. Depreciation and amortization of long-term assets
5. Inventories
6. Cash, bank accounts, deposits, cash equivalents
7. Receivables
8. Equity and Liabilities
9. Sales (revenues) and Income, expenses (cost)
10. Primary financial statements
11. Primary financial statements
1. Accounting system
2. Accounting concepts
3. Long-term tangible and intangible assets
4. Depreciation and amortization of long-term assets
5. Inventories
6. Cash, bank accounts, deposits, cash equivalents
7. Receivables
8. Equity and Liabilities
9. Sales (revenues) and Income, expenses (cost)
10. Primary financial statements
11. Primary financial statements
Literature
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.
Advised literature
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.