Czech

Not applicable.

Gaining knowledge of content and informative value of financial statements and of other parts of company final account and gaining abilities in their interpretation.

Basic economical knowledge from company problems.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Conditions of graded course-unit credit:
Examination of concrete company on the basis of financial statements and presentation of conclusions.

1. Characteristic of bookkeeping, methodical tools of bookkeeping.
2. Principles of bookkeeping.
3. Regulation of bookkeeping.
4. IFRS/IAS
5. Profit and loss statement - result of management (bookkeeping)
6. Structure of bookkeeping results, income tax.
7. Statement of accounts, concept - assets and debts.
8. Structure of assets evaluation - long-term property.
9. Current and other assets.
10. Structure of debts -own capital.
11. Accounts payable.
12. Appendix of final account, cash flow and report about changes in own capital.
13. Audit of final account.

Not applicable.

To gain ability to estimate efficiency of company activity in accordance with output data from accountancy.

Not applicable.

Not applicable.

Not applicable.

KOVANICOVÁ,D. Finanční účetnictví : světový koncept IFRS/IAS. Praha, Bova Polygon 2005. (CS)
KOVANICOVÁ,D. Jak porozumět světovým, evropským, českým účetním výkazům. Praha, Polygon 2004. (CS)
Zákon č.563/1991 Sb., o účetnictví. (CS)

Zákon č. 235/2004 Sb., o dani z přidané hodnoty. (CS)
Zákon č. 586/1992 Sb., o daních z příjmů. (CS)