Skip to main content
Skip header
Close

Searching

Ukončeno v akademickém roce 2023/2024

Accounting A

Type of study Bachelor
Language of instruction Czech
Code 117-0824/01
Abbreviation UA
Course title Accounting A
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Yvetta Pšenková, Ph.D.

Osnova předmětu

Lectures are focused on the folowing issues:
- Accounting legislation in the Czech Republic.
- Balance sheet.
- Profit and loss account.
- Long-term intangible assests.
- Inventory.
- Short-term financial assets and short-term bank credits.

Povinná literatura

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.
CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.

Doporučená literatura

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.
CZECH TAXATION IN 2012. Volume I. Income Taxes, Reserves, Valuation, Investment Incentives. Prague: Trade Links, 2012. 426 p.
CZECH TAXATION IN 2012. Volume II. Value Added Tax, Excise Duties, Energy Taxes, Road Tax, Inheritance, Gift And Real Estate Transfer Taxes, Real Estate Tax, Tax Code. Prague: Trade Links, 2012. 534 p.


zpět na vyhledávání