Accounting

Bókf1BR05  -  Accounting and microeconomics

The topics dealt with are as follows: General principles of bookkeeping and accounting procedures; entries in journals (daybooks); opening and closing of the general ledger and the relationship between these record keeping systems; the classification of business documents and their entries in the journal accordingly. The bookkeeper's role and the purpose of bookkeeping in general are explained. The most important provisions of bookkeeping legislation are discussed for a better understanding of these topics. There is a heavy emphasis on professional execution and neat finish.

The topics for microeconomics include cost concepts, incomes, profit and loss account, balance sheet and performance indicators based on annual statements.

Bókf2BT05  -  Accounting

Course description

The topics dealt with are as follows: increasingly complex journal entries in Excel; classification of business documents and their entries in the journal accordingly. The most important provisions of bookkeeping legislation are discussed for a better understanding of these topics. There is a heavy emphasis on professional execution and neat finish. The computerized accounting course covers the creation of charts of accounts and an introduction to accounting systems for sales, inventories, buying, creditors and debtors as well as the integration of these systems. Methods of analysing accounting data and assessing operating results are also dealt with.

The following topics are covered:

· Increasingly complex journal entries

· Sales – inventory- account payable and receivables

· Direct and indirect depreciations.

· Corporate salary accounts

· Import and Export

· Stocks and Bonds

Bókf3SS05  - Tax Accounting

Course description

The course examines trial balance procedures based on cash book movements and bottom line figures, entries related to the floating of a company, changes in a company's legal status, projects on mergers and dissolution of companies, and financial statements for tax return purposes. There are also assignments involving special problem.