EVOP European Accounting

Faculty of Economics and Administration
Autumn 2000
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jaroslav Sedláček, CSc. (lecturer)
Guaranteed by
prof. Ing. Viktória Čejková, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
European Accounting (EVOP) Along with the establishment of the common European space, which is characterised by free movement of goods, services, capital and persons, the importance of harmonising of accounting not only in the EU countries, but also in the countries preparing for joining the Union. Influx of foreign capital results in setting up company groups, interlocked by their capital. They draw financial statements on an international level. This situation calls for training and deployment of professionals, who have a basic idea of financial reporting in the EU member countries. That is the reason for incorporating an optional subject European accounting. It explores the progress in harmonising the accounting methods within the EU with both the international accounting standards and the American Accounting Principles. Other topics cover the structure of the managerial information system, organization of accounting in trading companies, establishment of supranational concerns and holdings and preparing their financial statements. Examination: success at the final test.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 1999.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2000/EVOP