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FAST-GV53Acad. year: 2024/2025
Legal frameworks for the accounting system, Act No 563/91 Coll. Processes of accounting. Accounting systems, single-entry system and double entry system. Financial accounting. Basic accounting in the area of property and sources. Evidence of costs and returns. Financial statement. Working with accounting statements. Importance of the accounting in the financial management of the firm.
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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. 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.