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Fundamentals of Accounting and Taxes

Anotace

The aim of the course is to explain the fundamentals of accounting and taxation of business entities according to the applicable legal regulations of the Czech Republic and European Union in English. Student should acquire knowledge in English from professional accounting and tax issues and should be able to use and apply the given professional terminology in the English language.

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.

Doporučená literatura

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 .


Language of instruction angličtina, angličtina, angličtina
Code 117-0567
Abbreviation FAD
Course title Fundamentals of Accounting and Taxes
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Kateřina Krzikallová, Ph.D.