Učebnice Účetnictví III. díl 2025 – Štohl Pavel (2025)

The textbook is primarily intended for fourth-year students of business academies and secondary vocational schools with accounting instruction.

The introductory part is dedicated to the accounting closing and year-end closing. It includes accounting cases preceding the closure of accounting books (inventory, closing operations, control links between individual accounts), and the preparation of financial statements, including a cash flow overview. Emphasis is also placed on ensuring that students understand the information presented in financial statements, i.e., that they can evaluate it correctly.

The next part is dedicated to accounting in various legal forms, i.e., sole proprietorships, business companies, etc. At the end of the textbook, there is a chapter on the basics of managerial accounting.

Selected chapters include QR codes linking to videos from the series 'Doing Business with Pavel and Veronika', such as videos on 'Calculating the Tax Base and Tax Liability', 'Financial Statements', and others.