1FU261 — Účetnictví v podnikání

O předmětu

This course defines the role of accounting and financial reporting within a business entity and it’s environment. The aim of the course is to introduce the students to different types of business organizations and their influence on financial reporting, define stakeholders and users of financial statements, explain the influence of legal and tax regulations on business entity and financial reporting, to explain the relationship between accounting and other key business functions. A part of this course is also professional ethics in accounting and unlawful conduct in business area.

Co se naučíš

Upon successful completion of this course, students will be able to: - define types of business organizations and their influence on financial reporting, - define stakeholders in business organizations and users of financial statements, - understand the relationship between accounting and other key business functions, - understand the ways of regulation of financial reporting, - understand the influence of the legal and tax environment to business entity and to accounting, - define basic types of external and internal unlawful conduct, - understand the essentials of professional ethics.

Obsah předmětu

1. Types of business organizations and their influence on financial reporting 2. Individual entrepreneur’s conduct of business, specifics of accounting 3. Stakeholders and users of financial statements, 4. Relationship between accounting and other key business functions 5. Legal regulation and its influence on business activity and financial reporting 6. Regulation of financial reporting 7. Tax environment and its influence on financial reporting 8. Relationship between accounting and corporate income tax 9. Accounting in multinational environment – IFRS versus US GAAP 10. Accounting in multinational environment – consolidation of group companies 11. Unlawful conduct in business area, accounting and tax frauds 12. Professional ethics in accounting 13. Internal frauds and their relationship to accounting

Literatura

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