MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6.
BAKER, R.E., LEMBKE, V.C., KING, T.S., JEFFREY, C.Advanced Financial Accounting. McGraw-Hill/Irwin, 2007.
Financial Accounting of Industrial Enterprise I
| Language of instruction | čeština |
|---|---|
| Code | 654-2019 |
| Abbreviation | FUPP I |
| Course title | Financial Accounting of Industrial Enterprise I |
| Coordinating department | Department of Industrial Systems Management |
| Course coordinator | Ing. Josef Kutáč, Ph.D. |
Anotace
The Financial Accounting of Industrial Enterprise I. is teaching the students the basics of double-entry bookkeeping for industrial enterprise, i.e. to understand the balancing principle, the structure of balance-sheet and profit and loss account, the basic entries accounting and generally accepted accounting principles. He will know the basics of accounting system about tangible and intangible fixed assets, financial assets, inventories, debtors and creditors, capital stock, expenses, revenues and income in industrial enteprises.
Povinná literatura
Doporučená literatura
International Financial Reporting Standards (IAS/IFRS).
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.