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Terminated in academic year 2012/2013

Principles of Accounting

Type of study Bachelor
Language of instruction Czech
Code 345-0312/06
Abbreviation
Course title Principles of Accounting
Credits 3
Coordinating department Department of Mechanical Technology
Course coordinator Ing. Libor Nečas, Ph.D.

Subject syllabus

Lecture:
1. Introduction to the subject
2. Basic function and meaning book - keeping.
3. Costs, yields, gain and waste.
4. Elements accounting methodists.
5. Evaluation of property.
6. Circulation possession.
7. Tax system and book - keeping.
8. Harmonisation book - keeping.
9. Draft new book - keeping and accounting department system.
10. Common and basic characteristic accounting class
11. Common and basic characteristic accounting class
12. Common and basic characteristic accounting class
13. Closing of book
14. Organization of accountancy.
15. Analysis accounting return

Literature

[1] BURTON, M., LOMBRA, R. – The financial system and the economy. Mason: Thomson South-Western, 695 s.
[2] DRANSFIELD, R. – Business economics. London: Routledge, 2014, 486 s.

Advised literature

DRANSFIELD, R. – Business economics. London: Routledge, 2014, 486 s.