Accounting and Accounting Standards

Course guarantor:

Lecturer:

Tutor:

Supervisor:

Institute of Management Studies

Synopsis:

The objective of the subject is to become acquainted with the significance of accounting for

enterprise management, with the content and formal structure and realization of the stages and

changes of the economic results during the accounting period; further with accounting as a

system needful for tax declaration and not least as a resource to financial analysis.

Requirements:

Syllabus of lectures:

Syllabus of tutorials:

Study Objective:

The aim of the course is to guide students through the process of understanding a wider context of accounting on all the levels of Enterprise Management. It includes mastering both factual and formal structure, recording data and changes in economic results during an accounting period, and also the fundamental grasp of accounting as a system used by external and internal subjects in and outside the Czech Republic.

Study materials:

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

Dvořáková, D.: Finanční účetnictví a výkaznictví podle mezinárodních standardů IAS/IFRS, Computer Press, Brno,

2006

Janhuba, M. Základy teorie účetnictví, VŠE v Praze, Praha 2006

Kovanicová, D. a kol.: Finanční účetnictví, světový koncept, Polygon 2003

Kovanicová, D.: Jak porozumět účetním výkazům, Polygon, Praha, 2004

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

2008

Macík, K: Účetnictví pro manažery, Grada Publishing

Časopisy:

Účetnictví v praxi, odborný měsíčník pro účetní praxi; Účetnictví, měsíčník vydávaný Svazem účetních

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• N-PRI-prez.forma od 13/14 (compulsory course)
• N-PRI-prez. forma od 14/15 (compulsory course)
• N-PRI-prez.forma od 15/16 (compulsory course)