DSUO Accounting of Communities I

Faculty of Economics and Administration
Autumn 2000
Extent and Intensity
0/0. Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Accounting of Communities I (DSUO) Communities as the basic territorial autonomous unit can own property and their economy is determined by their own budget. For this reason all use of this property must be exactly recorded. The course is therefore focused on gaining knowledge of the true picture of assets and liabilities, costs and revenues and the result. The subject matter is divided into individual thematic areas depending on the character of assets, indicating the principal accounting operations. Basic areas: - legal form, accounting systems, basic accounting principles, international accounting standards, - methodology of bookkeeping, its forms and technique, controlling, - characteristic of property and sources of its funding, management of assets (costs and revenues), financial statements, - basic procedures of accounting of property. Examination: written and oral.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is taught: in blocks.
  • Enrolment Statistics (recent)
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