Course Details


Academic Year 2024/25

NVB065 course is part of 1 study plan

NPC-GK Summer Semester 2nd year

Course Guarantor


Language of instruction



2 credits



Forms and criteria of assessment

course-unit credit

Offered to foreign students

Not to offer

Course on BUT site


13 weeks, 2 hours/week, elective


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.