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Course, academic year 2023/2024
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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 -
Basic principles of accounting according to Czech law and International standards of accounting.
Last update: T_MUUK (31.01.2001)
Aim of the course -

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

standards of accounting.

Last update: T_KPMS (22.05.2008)
Literature - Czech

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.

Last update: T_KPMS (05.05.2011)
Teaching methods -

Lecture+exercises.

Last update: G_M (28.05.2008)
Syllabus -

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.

Last update: T_KPMS (16.05.2003)
 
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