Finanční účetnictví 1
Title in English: Financial Accounting 1. Collection of Examples
The role of financial accounting is to faithfully present the economic situation in an accounting unit and to provide information about its financial position, financial performance, the structure of assets, liabilities, equity, and debts to a wide range of users, not only investors, owners, managers, creditors but also the general public. The Collection of Examples aims to introduce readers to the field of financial accounting, to present to them the importance and the content of financial statement items, core accounting principles, rules of recording business transactions in balance sheet accounts and profit and loss accounts and measurement of assets and liabilities. The Collection of Examples is primarily devoted to students of more than 20 branches studied at Masaryk University. Equally, it can be suitably used by the public while continuously verifying knowledge or preparing for professional exams in financial accounting and financial management. The examples are drawn up based on the recommendations of ACCA (The Association of Chartered Certified Accountants)..