1. The information system of company, flow of properties, assets and equities, accounting equation, balance sheet. Expenses and revenue, net income and net loss, accounting equation vs. expenses and revenue, income statement. 2. T-account, double-entry system, the accounting standards, financial accounting and managerial accounting, accounting law, synthetic and analytical accounts, chart of accounts, accounts classification, general ledger and general journal. 3. Continuity of balance sheet, final accounts, balance sheet, income statement-profit and loss report, statement of cash-flow. Profit and loss, EBT, EBIT, EBITDA, NOPAT, EAT, NI, retained earnings, income tax and corporate income tax vs. profit. 4. Tangible assets and intangible assets, depreciation and amortization, tax rebate, book depreciation and amortization, annual depreciation and amortization. 5. Inventories, periodic and perpetual inventory systems, physical inventory, determining the cost of inventory, inventory costing methods under a periodic system, FIFO, LIFO, average cost method. 6. Tax system, assessed taxes and indirect taxes, income tax, corporate income tax, VAT-value added tax, excise tax, information system vs. taxes. 7. Financial analysis, analysis of balance sheet, profit and loss statement and cash-flow statement. Financial ratio analysis, liquidity ratios, asset management, debt management, profitability ratios, market value ratios. 8. Du-pont diagrams, multiple discriminant analysis, Z-score model (E.I.Altman), Quick test, benchmarking, Economic Value Added (EVA). 9. Cost accounting systems, information systems used for cost and managerial accounting, interest to application, organization and methods, history of cost and managerial accounting, controlling. 10. Cost in general and classification cost by product, cost object, cost drivers, cost accumulation and allocation, direct and indirect costs, variable and fixed costs, average costs. 11. Cost calculation-costing, costing by division, overhead rates costing-proration method, equivalent units in costing, relationships of merchandising company and manufacturing company, inventoriable costs, period (noninventoriable) costs. 12. Cost-Volume-Profit Analysis, methods of computing the break even point, what-if analysis, sales mix method, role of income taxes, nonprofit institutions and CVP analysis. 13. Cost accounting systems of two major cost object: departments and products, job-order product costing vs. process costing, applying factory overhead to products, budgeted overhead application rates, under-applied and over-applied overhead, actual costing and normal costing systems.
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Blaha, Zdenek Sid, Jindřichovská, Irena. Jak posoudit finanční zdraví firmy : finanční analýza pro investory: bankéře, brokery, manažery, podnikatele a drobné akcionáře. Dot. 2. dopl. vyd. Praha : Management Press, 1996. ISBN 80-85603-80-2.
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Kovanicová, Dana. Abeceda účetních znalostí pro každého. 16. aktualiz. vyd. Praha : Polygon, 2006. ISBN 80-7273-130-0.
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Kovanicová, Dana, Kovanic, Pavel. Poklady skryté v účetnictví. Díl 1, Jak porozumět účetním výkazům. 2., aktualiz. vyd. Praha : Polygon, 1995. ISBN 80-85967-06-5.
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Kovanicová, Dana, Kovanic, Pavel. Poklady skryté v účetnictví. Díl 2, Finanční analýza účetních výkazů. 2., aktualiz. vyd. Praha : Polygon, 1995. ISBN 80-85967-07-3.
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Král, Bohumil. Nákladové a manažerské účetnictví. 1. vyd. Praha : Prospektrum, 1997. ISBN 80-7175-060-3.
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Macík, Karel. Účetnictví pro manažerskou praxi. 1. vyd. Praha : Grada, 2000. ISBN 80-7169-914-4.
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Sedláček, Jaroslav. Účetní data v rukou manažera : finanční analýza v řízení firmy. Vyd. 1. Praha : Computer Press, 1998. ISBN 80-7226-140-1.
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Synek, Miloslav. Manažerská ekonomika. 3., přeprac. a aktualiz. vyd. Praha : Grada Publishing, 2003. ISBN 80-247-0515-X.
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