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Course detail
FP-RucePAcad. year: 2014/2015
The course is focused on the following topics:- explaining of the significance and role of accounting, development of accounting (regulations, harmonization, conceptual framework, accounting system), the development trends in accounting and their characteristic features, accounting methods and principles,- basic instruments of accounting,- assets and liabilities accounts, accounting transaction, accounting operation, accounting entry,- balance sheet (as an accounting statement, its structure, its information capability, opening and closing of balance sheet accounts), 4 basic variations of balance sheet accounts and examples of bookkeeping on assets and liabilities accounts, origin of costs and incomes and their impact on the balance sheet,- profit and loss statement, its structure and information capability,- evaluation and its problems,- assets, characteristic features and posting (long-term assets, short-term assets - stock, money, receivables),- equity- liabilities - temporary accounts of assets and liabilities / accruals and deferrals- closing of books and financial statements.
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Specification of controlled education, way of implementation and compensation for absences
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branch MGR-ŘEP , 1 year of study, winter semester, compulsory-optional
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