EUE01E

Accounting

KOFGarant předmětu: Ing. Enikő Lőrinczová, Ph.D.

Detail předmětu

Typ předmětu:
Zařazení do semestru: 8.
Hodin přednášek/semestr: 20
Hodin cvičení/semestr: 20
Exkurze:0
Zkouška: písemná
Předpoklady:
Popis, cíl a formy výuky:The aim of this course is to provide theoretical knowledge and practical skills of Accounting, Taxes and Accounting harmonization, focused on terminology. The course also introduces the basic principles of IAS and GAAP.

Kmenová literatura

1Lorinczová E. : Accounting, PEF, ČZU, Praha, 2006
2Stárová M. : Accounting - seminars, PEF, ČZU, Praha, 2006
3Accounting legislation in 2007, Trade Links, s.r.o.,Prague, 2007
4Czech Taxation in 2007, Trade Links, s.r.o., Prague, 2007
5Fourth Council Directive 78/660/EEC
6Seventh Council Directive 83/349/EEC
7International Accounting Standards - Illustrative Financial Statements, PWC, 2004
8IFRS and Czech GAAP - Similarities and differences, PriceWaterhouseCoopers, 2004
9Meigs, Williams, Haka, Bettner: Accounting, Irwin/McGraw-Hill, 1999
10www.iasplus.com
11www.pwcglobal.com
12http://www.fasb.org

Doporučená Literatura

1Lorinczova E.: Accounting, CZU, PEF, Praha 2010
2Stárová M.: Accounting -seminars, CZU, PEF, Praha 2008
3Accounting Legislation, Trade Links, s.r.o., 2009
4International Accounting Standards - Illustrative Financial Statements, PWC, 2004
5Fourth Council Directive 78/660/EEC
6Meigs, Williams, Haka, Bettner: Accounting, Irwin/McGraw-Hill, 1999