117-0324 – Accounting A (ÚA)

Gurantor departmentDepartment of Accounting and Taxes
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.
Study levelundergraduate or graduate
Subject version
Version codeYear of introductionYear of cancellationCredits
117-0324/01 1999/2000 2008/2009 4
117-0324/02 1999/2000 2012/2013 5
117-0324/03 2013/2014 5

Subject aims expressed by acquired skills and competences

1. To emphasize the importance, function and methodic elements of accounting. 2. To explain the importance of international accounting harmonization. 3. To analyse the impact of accounting operation in connection to enterprise property. 4. To analyse the impact of accounting operation in connection to business payables relationship of the enterprise.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to emphasize the importance of accounting as a tool for displaying and understanding the main property and capital operations of business entities and financial position of the company. It is based on the basic conceptual and methodological elements of accounting, the importance of accounting harmonization with their subsequent projection and focus on specific areas of business entities accounting. The course continues in the following course Accounting B.

Compulsory literature:

SIMON, J., NOBES, Ch. (2010). The Economics of Taxation, Principles, Policy and Practise. London: Fiscal Publications. ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.

Recommended literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Trade Links, 2012. 459 p.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.