Taxes and Accounting 2

Tutor:

Jiří POKORNÝ

Synopsis:

Accounting in the culture field. Law regulations regarding accounting. Accounting statements, double entry, accounting balancing and closing.

Prerequisites:

examination

Study Objectives:

Basic exercises introduce students to accounting issues and as well the opportunity to acquire knowledge in the form of tests. Part of the exercises are to introduce accounting practices of entreprenurial and non-profit theatre fields

Outline and Syllabus:

- General accounting

- laws, ordinances, standards

- accounting schedule basics

- balance

- profit and loss statements

- accounting periods

- closing balancing

- closing accounting, audit

- economic results

- annual financial report

- double entry

- documentation for income tax filing

Study materials:

- Accounting regulations

- ordinances

- Czech accounting standards

Note:

Schedule for winter semester 2009/2010:

The schedule has not yet been prepared

Schedule for summer semester 2009/2010:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue	místnost R501 Učebna (Karlova 26, Praha 1) POKORNÝ J. 10:30–12:00 (přednášková par. 1)
Fri
Thu
Fri

The subject is a part of the following study plans:

• Doporučený bakalářský produkce (subject determining qualification)