Accounting basics

Aim: As a result, students will obtain the necessary knowledge, skills and competences in accounting basics, obtain knowledge in accounting theory and the basic principles of accounting organization in companies, understand the importance of accounting and its tasks, be able to produce accounting documents and know how to apply accounting and tax laws in practice.

Outcomes and results: After successfully completing this course, students will obtain knowledge about making financial reports, skills and competences to register and formalize information for annual reports, to arrange the necessary documentation in the accounting group of objects, skills in bookkeeping, make adjustments to the information accumulated during the reporting period and provide information on the overall performance.

Course program:

Themes:
Specifics of accounting of individual merchants and self-employed persons;
Law on Personal Income Tax;
Fixed assets;
Basics of accounting;
Accounts and accounting;
Cash accounting;
Billing accounting;
Micro-enterprise tax law;
Personal computer use in accounting;
An example of an accounting methodology in a trade company;
Law on Corporate Income Tax.

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