1.–2. Legislation act 563/91 coll. accounting, meaning and significance. History of accounting. Basic principles of accounting. Metodological tools of accounting.

3. Balance sheet and changes in balance sheet. Chart of accounts and sample chart of accounts.

4.–5. Characterization and valuation of fixed assets. Accounting operations with fixed assets.

6.–7. Characterization and valuation of inventory.Accounting operations with inventory.

8. Accounting relationships.

9. Capital accounts and long term liabilities.

10.–11. Costs and revenues.

12.–13. Annual closing. Financial statements and cash flow.

1.–2. Accounting documents. Introduction to the tax evidence. Keeping cash book and books of ancillary evidence.

3. Economic processes in the system of accounts.

4.–5. Long-term assets. Acquisition. Depreciation. Disposals.

6.–7. Inventory. A and B stock records. Inventory valuation. Inventory stock.

8. Financial accounts. Evidence of valuables, cash and non-cash transactions. Evidence of wages.

9. Accounting relations. Receivables and trade payables. Taxes and subsidies.

10.–11. Evidence of costs and revenues. Costs and revenues from operating, financial and extraordinary activities. Accrued expenses and revenues. Exchange rate differences.

12. Capital accounts and long-term liabilities. Equity. Provisions. Distribution of profit.

13. Annual financial statements and closing. Determining income tax of artificial persons. Principle continuity. Credit test.