To get fundamental skills and knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence. Ability to put together prescribed account reports and to work with them for financial management needs.

Knowledge about financial accounting. Ability to account typical accounting transactions from the area of property and financial sources, further then in the costs and returns evidence.

1.–2. Act. No 563/91 Coll. about accounting.
3. Assets and liabilities. Balance sheet, types of balance sheets. Balance sheet day. Costs and revenues of accounting unit.
4. Account. Types of accounts. Basic accounting operation in the area of assets, accounting of costs and revenues.
5. Chart of acounts and accounting procedures for entrepreneurs. Accounting of long tangible and intangible assets.
6. Stock accounting. Accounting for financial accounts.
7. Accounting of receivables and liabilities. Evidence of wages. Accounting in relation to state budget (taxes and grants).
8. Accounting of capital accounts and long-term liabilities.
9. Accounting of costs and revenues.
10. Closing of accounts. Accounting procedures at the end of accounting period. Closing and opening of accounting books. Using of profit or loss.

Knowledge of financing and construction firm economy.

summer

course-unit credit

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Not to offer