JEB047 - Accounting II
| Credit: | 6 |
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| Credit ETCS: | 6 |
| Hours weekly: | 2/2 |
| Status: | Bachelors - All Bachelors - elective Czech Semester - winter |
| Obligatory courses: | JEB046 - Accounting I |
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| Course supervisors: | Ing. Irena Kemény |
| Teachers: | Ing. Irena Kemény |
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| Literature: | Zákon o účetnictví 563/1991 Sb. ve znění novel. Postupy účtování pro podnikatele. |
| Description: | Navazuje na kurs Účetnictví I. |
| Content: | 1. Bookkeeping for cash and bank accounts. 2. Bookkeeping for creditors and debtors, accounting in foreign currencies. Bookkeeping for employees. 3. Accounting for taxes - VAT, income tax. Final accounts. 4. Capital accounts - registered capital, capital funds, subsidies, reserves. Distribution of accouting profit. 5. Bookkeeping for expenses and revenue. Evidence for tax purposes. 6. Adjustment for accruals. 7. Accounting in diferent types of businesses - banks, insurance companies, non-profit organisations, etc. 8. IAS - differences in Czech Accounting System. EEC Directives. |
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