UCKACT Accounting

School of Business Administration in Karvina
Winter 2007
Extent and Intensity
0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Eva Sikorová, CSc. (lecturer)
Guaranteed by
doc. Ing. Eva Sikorová, CSc.
Department of Finance and Accounting – School of Business Administration in Karvina
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
The aim of the course is to apply the so called accounting thinking in analyzing the impact of the specific economic transactions to the structure of assets, liabilities, costs, and earnings, profit, and financial situation of the subjects of the economic activity. Further, it is the intention of the subject to differentiate the substance and content of financial accounting from outputs of accounting and managerial oriented accounting. The objective of the course is also to make students familiar with the meaning of accounting in practice of entrepreneurs with the orientation on the main accounting principles, methods, means, including technical procedures of accounting in accounting for entrepreneurs.
Syllabus
  • The aim of the course is to apply the so called accounting thinking in analyzing the impact of the specific economic transactions to the structure of assets, liabilities, costs, and earnings, profit, and financial situation of the subjects of the economic activity. Further, it is the intention of the subject to differentiate the substance and content of financial accounting from outputs of accounting and managerial oriented accounting. The objective of the course is also to make students familiar with the meaning of accounting in practice of entrepreneurs with the orientation on the main accounting principles, methods, means, including technical procedures of accounting in accounting for entrepreneurs.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 8 HOD/SEM.
Teacher's information
combined exam

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