Subjects

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Accounting - NFAP013

Title:	Účetnictví
Guaranteed by:	Department of Probability and Mathematical Statistics (32-KPMS)
Faculty:	Faculty of Mathematics and Physics
Actual:	from 2018
Semester:	winter
E-Credits:	6
Hours per week, examination:	winter s.:2/2, C+Ex [HT]
Capacity:	unlimited
Min. number of students:	unlimited
4EU+:	no
Virtual mobility / capacity:	no
State of the course:	cancelled
Language:	Czech
Teaching methods:	full-time
Teaching methods:	full-time

Guarantor:	RNDr. Jitka Zichová, Dr.
Classification:	Mathematics > Financial and Insurance Math.
Interchangeability :	NMFM101

Annotation -

Last update: T_MUUK (31.01.2001)

Basic principles of accounting according to Czech law and International standards of accounting.

Aim of the course -

Last update: T_KPMS (22.05.2008)

To explain basic principles of accounting according to Czech law and International

standards of accounting.

Literature - Czech

Last update: T_KPMS (05.05.2011)

Dvořáková, D.: Finanční účetnictví a výkaznictví podle mezinárodních účetních standardů IFRS.

C Press, Brno, 2009.

Kovanicová, D.: Abeceda účetních znalostí pro každého. Polygon, Praha, 2007.

Kovanicová, D.: Finanční účetnictví. Světový koncept. Polygon, Praha 2005.

ÚZ Účetnictví. Brožury nakladatelství Sagit.

Zichová, J.: Úvod do účetnictví. Matfyzpress, Praha 1999.

Teaching methods -

Last update: G_M (28.05.2008)

Lecture+exercises.

Syllabus -

Last update: T_KPMS (16.05.2003)

1. Definition and functions of accounting.

2. Assets, liabilities, balance sheet.

3. Expenses, revenues, profit and loss account.

4. Accounts.

5. Internal control system of accounting.

6. Asset pricing.

7. International accounting standards.