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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2020/2021

Accounting in the Czech Republic

The course is not on the list Without time-table
Code Completion Credits Range Language
U63C4303 Z,ZK 6 2P+2C Czech
Lecturer:
Tutor:
Supervisor:
Institute of Economic Studies
Synopsis:

Module is focused on the financial reporting according to currently valid Czech accounting legislature.

Requirements:

knowledge of the basics of accounting

Syllabus of lectures:

Accounting harmonisation

Non-current intangible and tangible assets

Inventories

Financial assets

Receivables and liabilities

Equity

Inventory process

Financial statements

Syllabus of tutorials:

Accounting harmonisation

Non-current intangible and tangible assets

Inventories

Financial assets

Receivables and liabilities

Equity

Inventory process

Financial statements

Study Objective:

* understand the valuation of non-current and current assets

* compute due and deferred income tax

* prepare financial statements

* analyse the information potential of explanatory notes

Study materials:

Kolektiv autorů (2019). MERITUM Účetnictví podnikatelů 2019. Praha: Wolters Kluwer.

Strouhal, J. a kol. (2016). Zveřejňování obchodních korporací. Praha: Wolters Kluwer.

Strouhal, J. (2020). Účetní souvztažnosti podnikatelských subjektů. Praha: Wolters Kluwer.

Note:
Further information:
No time-table has been prepared for this course
The course is a part of the following study plans:
Data valid to 2020-09-22
For updated information see http://bilakniha.cvut.cz/en/predmet5453606.html