Czech

Not applicable.

Goal of this subject is to gain knowledge of content and value of financial statements and other parts of a company. Students should be able to assess the performance of the company and its financial position. He or she should be able to identify weaknesses in corporate business development.

Basic economic understanding of business issues: legislation establishment and operation of companies, the structure and function of property used for business purposes, sources of financing assets and cash flows of the company.

Not applicable.

Teaching is carried out through lectures and seminars. Lectures consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions. Seminars particularly support practical mastery of subject matter presented in lectures or assigned for individual study with the active participation of students.

Evaluation of a concrete company on the basis of financial statements and presentation of conclusions are the conditions in order to gain unit credit.

1. Characteristic of accountancy: principle and importance of accounting, accounting history, basic principles of accounting and methodological tools
2. Balance Sheet - definition of balance sheet items.
3. Valuation of assets and liabilities, valuation bases.
4. Costs and revenues, profit
5. Profit and loss statement - result of management (bookkeeping)
6. Cash flows in the business, cash flow statement and the definition of its items. Direct and indirect method of cash flow
7. Accounting regulation in the Czech Republic, harmonization of accounting, IFRS.

Not applicable.

To familiarize students with the content of individual components of regular reports from the accounting and understand their meaning. On these basis, then gain the ability to assess the performance of the company and its financial position.

Presentation of findings from the financial reports of the company

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)