Skip to main content
Skip header
Terminated in academic year 2018/2019

Acounting II

Type of study Bachelor
Language of instruction Czech
Code 545-0085/01
Abbreviation UCTII
Course title Acounting II
Credits 6
Coordinating department Department of Economics and Control Systems
Course coordinator Ing. Vlasta Humlová, Ph.D.

Subject syllabus

1. Tangible fixed assets and intangible assets
2. Acquisition of tangible fix assets by leasing
3. Inventories – the appreciating during the acquisition and decreasing
4. Accounting of inventories by the methods A,B
5. Methods of keeping secondaries acquisition costs
6. Financial accounts
7. Accounting on the accounts of receivables and liabilities
8. Methods of the accounting on the capital accounts
9. Final accounts, audit of final accounts
10. Meaning and function of international accounting
11. Harmonization of accounting
12. Guidelines EU and international standards of Accounting reporting
13. Legal adaptation of tax record, methods of managing tax record , definitition of basic concept
14. Managing of tax record, selected tax and non-tax incomes and expenses
15. Closing of the accounting books in the tax record and tax return to individual person

Literature

SAMUELSON, Paul, A.; NORDHAUS, William, D. Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5.

Advised literature

PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.