Finanční účetnictví 2
Title in English: Financial Accounting 2. Collection of Examples
The essential role of financial accounting is to faithfully represent the economic situation in an accounting unit and to provide information about its financial position, financial performance, structure of assets, liabilities and equity to a wide range of users, not only owners, managers, creditors, but also the general public. The Collection of Examples aims to deepen readers' professional accounting knowledge and practical skills and to strengthen their ability to apply accounting principles and rules to both partial and complex examples, as a follow-up to knowledge obtained during the course Financial Accounting 1. Besides, readers practice the preparation of the financial statements (balance sheet, profit and loss statement, cash flow statement and statement of changes in equity) and their interpretation in mutual relations. For the self-study purposes, the Collection contains several solved examples. Both partial and complex examples are created in accordance with the recommendation of ACCA (The Association of Chartered Certified Accountants).