Skip to main content
Skip header

Book-keeping Systems

Summary

The aim of the course is to make students familiar with keeping tax records
(earlier single entry bookkeeping) from the beginning of entrepreneurial
activity to the preparation of tax return and the following calculation of
entrepreneur's tax obligation.
The aim of the subject is to inform the students with the possibilities of the
leading of the accountancy in the more simple and fully scope.
The students will solve the accounting operations incl. mutual connexions in
the individual account classes.
In the end of the teaching the students will be informed about the finally
account.

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.


Language of instruction čeština, čeština, čeština, čeština, čeština
Code 545-0277
Abbreviation US
Course title Book-keeping Systems
Coordinating department Department of Economics and Control Systems
Course coordinator Ing. Petr Bora, Ph.D.