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Terminated in academic year 2023/2024

Accounting B

Type of study Bachelor
Language of instruction Czech
Code 117-0825/01
Abbreviation UB
Course title Accounting B
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Yvetta Pšenková, Ph.D.

Subject syllabus

Lectures are focused on the following issues:
- Accounting for receivables and payables.
- Receivables and payables with employees and institutions.
- Taxes and subsidies receivable and payable.
- Capital acccounts and long-term payables.
- Reserves.
- Costs,revenues.
- Net profit or loss.

Literature

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.

Advised literature

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.


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