Financial Accounting of Industrial Enterprise

The Financial Accounting of Industrial Enterprise is teaching the students the system of double-entry bookkeeping in industrial enterpise, i.e. to charge about tangible and intangible fixed assets, inventories, debtors and creditors, capital stock, expenses, revenues and income. There are explaind the specific of given problematic, i.e. how to acces to appreciate of assets and liabilities, adjustment of values of assets, deferred tax not only of position of financial accounting, but also of position of taxation law. There are also explained the principles of consolidate balance sheet and income statement. The students will used basic informations about IAS/IFRS and US GAAP.The students will be able to use the information of financial accountin for industrial enterprise in his management practise.