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Financial Accounting II

Language of instruction čeština
Code 634-3002
Abbreviation FU II
Course title Financial Accounting II
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.

Anotace

The Financial Accounting II is teaching the students the system of double-entry bookkeeping, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income.

Povinná literatura

[1] Roberts, C., Weetman, P.,Gordon, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.

Doporučená literatura

[1] Larson, K.D. – Miller, P.B.W.: Financial Accounting, Irwin 1995
[2] International Financial Reporting Standards (IAS/IFRS)