Accounting of tangible and intangible fixed assets, inventories, debtors and creditors, long-term investments, equity, capital stock and funds, provisions, expenses, revenues and income, accruals and deferrals, income tax and deferred taxes, cash flow, consolidated balances and income statement, the basics of IAS/IFRS and US GAAP.
Terminated in academic year 2015/2016
Financial Accounting
| Type of study | Doctoral |
|---|---|
| Language of instruction | Czech |
| Code | 634-0903/03 |
| Abbreviation | FÚ |
| Course title | Financial Accounting |
| Credits | 0 |
| Coordinating department | Department of Economics and Management in Industry |
| Course coordinator | prof. Ing. Jana Buchtová, CSc. |
Subject syllabus
Literature
[3] JONES M. J. Financial Accounting. John Wiley & Sons, 2014.
[4] SHORT L. Financial Accounting. McGraw-Hill, 2014.
[4] SHORT L. Financial Accounting. McGraw-Hill, 2014.
Advised literature
[4] International Financial Reporting Standards (IAS/IFRS).
[5] HARRISON W. T., HORNGREN C. Financial Accounting: International Financial Reporting Standards. Pearson, 2013.
[5] HARRISON W. T., HORNGREN C. Financial Accounting: International Financial Reporting Standards. Pearson, 2013.