Uebnice etnictv I. dl 2024 tohl Pavel (2024)

This Czech-language textbook is intended primarily for second-year students at business academies and secondary vocational schools studying accounting. It introduces the fundamentals of tax records and double-entry bookkeeping, beginning with basic terms and the principles of double-entry accounting. Emphasis is placed on understanding the nature of accounting and recording the effects of individual business operations on the balance sheet and financial result. These foundations are followed by basic accounting for individual areas of business activity. The explanations are complemented by numerous accounting diagrams and solved examples to make the subject easier to understand, together with exercises for practising the material.