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Lecturer(s)
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Svoboda Jaroslav, Ing. Ph.D.
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Benešová Marie, Ing.
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Course content
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Seminars: 1. Long-term tangible and intangible assets - problematic tasks from practice, lease of business 2. Goodwill and valuation difference 3. Inventory - problems in practice 4. Financial assets, valuation 5. Receivables and payables, adjustments, depreciation, accounting for subsidies 6. Decrease and increase of registered capital, funds, profit distribution, deferred tax. 7. Closing Account - Inventory, Accruals, Accruals, Exchange Differences, Reserves 8. Accounting for settlement, bankruptcy and liquidation 9. The billing procedure for transforming a business corporation 10. Transfer from tax records to bookkeeping
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing)
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Learning outcomes
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The aim of this course is to provide students with the practical application of the theory from coursed of Principles of Accounting and Financial Accounting.
Students will understand the content of accounting statements. They will be able to use their data to analyse business activity and draw conclusions for the future.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Combined exam
Credit Requirements: Preparation of a written example. Overall success must be at least 15 points /max. 20/.
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Recommended literature
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České účetní standardy pro podnikatele.
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Vyhláška 500/2002 Sb., ve znění pozdějších předpisů.
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Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů.
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RYNEŠ,P. Podvojné účetnictví a účetní závěrka 2010. ANAG 2010.
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