Skip to main content
Skip header
Terminated in academic year 2016/2017

Book-keeping Systems

Type of study Follow-up MasterBachelor
Language of instruction Czech
Code 545-0277/04
Abbreviation US
Course title Book-keeping Systems
Credits 5
Coordinating department Department of Economics and Control Systems
Course coordinator Ing. Hana Růčková

Subject syllabus

1) The nature, significance, accounting functions
2) Accounting documents
3) the company's assets and sources of funding asset
4) Introduction of double-entry bookkeeping
5) Account books
6) Accounting for stock
7) Accounting for fixed assets
8) Accounting for short-term financial assets and short-term bank loans
9) Debtors
10) Recognition of the capital accounts
11) Expense, income
12) Closing and off-balance sheet accounts
13) Financial Statements

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.