|
|
|
||
Last update: Botek Marek Ing. Mgr. Ph.D. (17.01.2020)
|
|
||
Last update: Botek Marek Ing. Mgr. Ph.D. (17.01.2020)
R: Weygandt, Kimmel, Kieso; Financial Accounting John Wiley and Sons, 2011, sixth edition, International Student Version R: Horngren’s Accounting, The Financial Chapters (Global Edition): 11th Edition, Mattison B.,Matsumura E.M. & Miller-Nobles T., Pearson, 2015 A: Gowthorpe, Catherine, Business accounting and finance for non-specialists (2nd ed., London: Thomson Learning, 2005). ISBN: 978-1-84480-200-5 A: List of required articles and web resources are provided in each lecture. A: Additional fading materials from a number of other accounting textbooks and periodicals will be made available to students |
|
||
Last update: Scholleová Hana doc. RNDr. Ing. Ph.D. (20.02.2021)
Zápočet: aktivní účast na cvičeních, 50 % z testů. Zkouška: písemná - část teoretická a část praktická |
|
||
Last update: Botek Marek Ing. Mgr. Ph.D. (17.01.2020)
1. Introduction to business organization and finance 2. Review of Accounting Framework 3. Review of regular accounting transactions 4. Recording adjusting entries and trial balance 5. Accountability and control 6. Income and the operating cycle 7. Inventories 8. Current assets, receivables 9. Long term operating assets 10. Current liabilities and time value of money 11. Long term debt, Effective interest procedures 12. Reporting owners equity 13. Statement of Cash Flows 14. Long term investments |
|
||
Last update: Scholleová Hana doc. RNDr. Ing. Ph.D. (20.02.2021)
Knowledge verified continuously in the form of partial tests. The final written exam includes material from the entire semester. To successfully obtain the credit, students must obtain at least 50% of points for the activity and 50% of points from the continuous test. |