Czech

Not applicable.

Institute of Structural Economics and Management (EKR)

Knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence.

Knowledge of financing and construction firm economy.

Not applicable.

Not applicable.

Not applicable.

1.–2. Act. No 563/91 Coll. about accounting.
3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.
4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.
5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.
6. Stock accounting.
7. Accounting for financial accounts. Accounting of receivables and liabilities.
8. Evidence of wages. Accounting in relation to state budget (taxes and grants).
9. Accounting of costs and revenues.
10. Accrued expenses and revenues. Estimated items.
11. Creation and use of reserves. Link to income tax.
12. Accounting in accounting class 4 - Capital accounts and long-term liabilities.
13. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.

Not applicable.

To get fundamental skills and knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence. Ability to put together prescribed account reports and to work with them for financial management needs.

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Not applicable.

Not applicable.

KOVANICOVÁ, Dana: Finanční účetnictví v kontextu současného vývoje. Praha: Polygon, 1997. ISBN 80-85967-51-0. (CS)
Opatření MF č.j.281/89 759/2001, kterým se stanoví účtová osnova a postupy účtování pro podnikatele. 2001. (CS)
Sutton, Tim: Corporate Financial Accounting and Reporting. Prentice Hall, 2004. ISBN 978-0-273-67620-1. (EN)
Vyhláška č.500/2002 Sb.. 2002. (CS)
Zákon č. 563/91 Sb., o účetnictví. 0. (CS)

Not applicable.