AMU = DAMU + FAMU + HAMU
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STUDY PLANS

Taxes and Accounting 2

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Code Completion Credits Range Language Instruction Semester
206DAN2 ZK 2 2/T Czech summer
Subject guarantor:
Jiří POKORNÝ
Name of lecturer(s):
Jiří POKORNÝ
Learning outcomes of the course unit:

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

Mode of study:

Class instruction during which are presentations of given topics , practice materials and moderated discussions.

Prerequisites and co-requisites:

examination

Recommended optional programme components:

No electives required.

Course contents:

1. Bookkeeping and general accounting

2. Accounting laws, types of accounting

3. Accounting regulations

4. Accounting basics, accounting scheduling

5. Profit and loss statements

6. Balancing

7. Accrual principles

8. Final balancing

9. Closing accounts, audit

Note: Instruction is focused on non-profit organizations in cultural areas.

Recommended or required reading:

- Accounting regulations

- ordinances

- Czech accounting standards

Planned learning activities and teaching methods:

class and exercises

Assessment methods and criteria:

Conditions for passing the exam:

- participation in practicing the covered material during the semester

- completion of one of the regular tests

Exam grading:

- 20% class participation

- 20% completion of one regular test

- 60% oral exam.

Course web page:
Není žádná webová stránka věnující se předmětu.
Note:
Schedule for winter semester 2012/2013:
The schedule has not yet been prepared
Schedule for summer semester 2012/2013:
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
Fri
místnost R311
Učebna

(Karlova 26, Praha 1)
POKORNÝ J.
13:00–14:30
(přednášková par. 1)
Thu
Fri
Date Day Time Tutor Location Notes No. of paralel
Fri 13:00–14:30 POKORNÝ J. Učebna
Karlova 26, Praha 1
přednášková par. 1
The subject is a part of the following study plans:
Generated on 2013-06-03
Updates of the above given information can be found at http://sp.amu.cz/en/predmet206DAN2.html