The role of accounting and its types. Basic statements and legislative support. Accounting administration principles and the role of the auditor. Explanation of the terms used in accounting. Account groups. Long-term assets, inventory, short-term assets, receivables and liabilities, loans and registered capital. Expenses and revenues, monitoring economic results. Tax efficiency and inefficiency. Accounts ? types, accounting terms, structure and basic principles of accounting. Charts of accounts. Accounting documents, their types and examples including mandatory requirements. Accounting procedures. Checking of assets and liabilities, their real-life execution. Examples of simplified basic accounting. Product cost calculation. Principles and simple examples of calculations. Profit and loss statements. Balance sheet. Basic understanding of the statements. Real examples. Working with balance sheet and profit and loss statements. Conducting simple financial analysis and evaluation of a company's financial health.
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Kovanicová D.:. Abeceda účetních znalostí pro každého. Polygon, Praha, 2004. ISBN 880-7273-098-3.
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Synek, M. Manažerská ekonomika, Grada, Pha. 1996.
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