Accounting in the Czech Republic

It is not possible to register for the course U63C4303 if the student is concurrently registered for or has previously completed the course 32BC-P-UCCR-01 (mutually exclusive courses).

The requirement for course U63C4303 can be fulfilled by substitution with the course 32BC-P-UCCR-01.

Garant předmětu:

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:

• B-EK-prez.forma od 15/16 (compulsory elective course)
• B-EK-prez.forma od 16/17 (compulsory course of the branch)
• B-EK-prez.forma od 17/18 (compulsory elective course)
• B-EM-P prezenční studium od 18/19 (compulsory elective course)
• B-EM-P prezenční studium od 19/20 (compulsory elective course)
• B-EM-P prezenční studium od 20/21 (compulsory elective course)
• B-EM-P prezenční studium od 21/22 (compulsory elective course)