Business accounting

Lecturer:

Theodor Beran

Tutor:

Theodor Beran

Supervisor:

Department of Bachelor Pedagogical Study

Synopsis:

Content of the course is introduction to accounting. Double-entry bookkeeping and its principles, balance sheet account, profit and loss account,cash-flow. Sections in bookkeeping:long term investment, stock, costs, revenues,

International accounting standards, accounting principles. Accounting system.

Requirements:

Syllabus of lectures:

Syllabus of tutorials:

Study Objective:

Goal of the course is to provide students with the basics of accounting for company management, with its content and formal structure,with recording of the changes in company profit/loss account during accounting period, generally with accounting as a system used by external and internal subjects.

Study materials:

Macík, K. - Beran, T.: Účetnictví, Nakladatelství ČVUT, 2008

Kovanicová, D.: Abeceda účetních znalostí pro každého, BOVA POLYGON Praha. 2008

Hinke, J.: Účetnictví podle IAS_IFRS, příklady a případové studie, Nakladatelství Kernberg Publishing, s. r. o., Praha

2008

Note:

Time-table for winter semester 2011/2012:

Time-table is not available yet

Time-table for summer semester 2011/2012:

Time-table is not available yet

The course is a part of the following study plans: