|�||Hakalová, J. a kol. (2012).
Účetnictví podnikatelských subjektů I.
Series of Economics Textbooks, Vol. 1.
Ostrava: VŠB-TU Ostrava, 120 s., vazba měkká.
This publication summarises in a comprehensible form the issue of financial, cost and managerial accounting of legal entities which are under the Accounting Act considered for the accounting entities. The accounting is understood as a coherent information system, which identifies, measures, processes and presents the financial information about a company, on the basis of which not only the executives or managers but also other internal and external users can make a correct judgment on the company and its operations. The publications acquaintances the reader with the history of the accounting and it also deals with the definition of legislation in force that is related to the issue. The publication characterizes the subject and methods of accounting as well as generally accepted accounting principles and conditions. The next part of the publications focuses on the classification of company assets with respect to its forms and resources, on the definition of the issue of assets and liabilities pricing in the accounting and also on the influence of economic transactions on the balance sheet and income statement.
The final part of the publication is dedicated to the financial statement, the annual report, the consolidated financial statement and their verification by an auditor. In the view of the facts that the accounting is constantly determined by the world development, it has to respond to changes in both national and transnational economic environment, the conclusion of the publication addresses the issue of accounting harmonization in the world, including a list of international financial reporting standards, generally accepted accounting principles and EU guidelines related to the accounting.
The text is intended especially for the executives, managers at all management levels and also for those holding the post outside the accounting profession. It may be a valuable source of information for the general public as well as for professionals working in the area.