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Last update: doc. Bc. Jiří Novák, M.Sc., Ph.D. (25.09.2022)
The aim of this course is to provide understanding of the broad principles that govern the use of accounting, of the fundamental accounting concepts and of the ways in which they are interlinked. At the end of the course students should be able to understand accounting information, analyze it and draw conclusions for relevant economic decisions. The course is intended for the second year students. The first year students are welcome in the course provided that they feel confident to follow a course in English and that they have some basic pre-knowledge of accounting relationships. |
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Last update: doc. Bc. Jiří Novák, M.Sc., Ph.D. (25.09.2022)
Core Supplementary |
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Last update: doc. Bc. Jiří Novák, M.Sc., Ph.D. (31.08.2023)
Students are invited to submit responses to lecture preludes and participate in in-class discussions. Students are required to take the final written in-class exam. The final grade is determined based on the result of the final exam. Students may be upgraded (but not downgraded) based on the quality of their responses to lecture preludes and their contribution to in-class discussions. The grading scale is as follows:
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Last update: doc. Bc. Jiří Novák, M.Sc., Ph.D. (31.08.2023)
Contents 1. Accounting Framework – course outline, key concepts, types of accounting, financial reports Files (ACT23, JEB044, IES FSV UK, Financial Accounting) | Google Disk |