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Terminated in academic year 2014/2015

Accounting Systems II

Type of study Bachelor
Language of instruction Czech
Code 545-0402/04
Abbreviation US2
Course title Accounting Systems II
Credits 6
Coordinating department Department of Economics and Control Systems
Course coordinator Ing. Gabriela Gleichová

Subject syllabus

1) Definitions
2) The basic characteristics of tax records
3) Evidence of income and expenditure
4) Recording income and expenditure in a journal
5) Selected tax and non-tax expenses
6) Books of tax records
6) Tax on personal income
7) Development of tax returns
8) Accounting using accounting software

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.