Účetnictví (nejen) pro střední školy 2 - Praktické příklady – Šlézarová Daniela (2019)

The textbook Accounting (not only) for high schools provides a comprehensive view of accounting issues. In two interconnected volumes, it introduces high school students, students of higher vocational and universities, as well as other interested parties to the basics of accounting. The necessary amount of theory, combined with references to economic legislation and accounting regulations, is supplemented by numerous sample examples, through which the reader becomes well acquainted with the subject matter. The acquired knowledge of accounting cases can then be verified through independent activities – by completing thematic exercises. Volume 2 follows Volume 1 with the topic of inventory and its accounting. This is followed by a chapter dedicated to fixed assets – their forms, methods of acquisition, activation, depreciation, and liquidation. The third thematic unit focuses on the area of accounting for short-term financial assets and short-term bank loans. Subsequent chapters then address relationships from business transactions – liabilities and receivables, costs, revenues, and reserves of the enterprise, the issue of accounting for capital accounts and long-term liabilities.