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Financial Accounting of Industrial Enterprise I

Summary

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.

Literature

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.

Advised literature

International Financial Reporting Standards (IAS/IFRS).
ROBERTS, C., WEETMAN, P., GORDON, P. International Financial Accounting: A Comparative Approach. Pearson Education, 2002.


Language of instruction čeština, 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.