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FAST-CV54Acad. year: 2014/2015
Accounting of cost kinds, finding most important cost kinds. Departmental accounting, objectives and classification of departments, accounting of internal outputs, costs kinds method, method of departmental costs transfer, cost carriers method, evidence of costs for order, mathematic method (method of equations). Internal directions relating on internal accounting. Importance of cost accounting for internal management and management accounting.Accounting and taxation system and their mutual relations. Accounting of taxes. Accounting as source of information for tax returns. Chosen issues from act no. 588/92 Coll. about value added tax (VAT). Accounting evidence of VAT and specifics of VAT in civil engineering. Chosen issues from legal act no. 586/92 Coll. about income tax. Returns and costs in relation to tax base and accounting presentation. Transformation of income into income tax base.
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branch E , 1 year of study, summer semester, elective
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