Finance & Accounting

Eva Mihaliková - Zuzana Hrabovská

Nestálosť trhového prostredia môže ovplyvniť finančnú situáciu v podniku. Preto je základom jeho úspešnej adaptácie vykonávanie objektívnych finančných analýz a hodnotení vlastných finančných možností. Na základe toho je nevyhnutné poznať systém kvalitatívnych finančných ukazovateľov, prostredníctvom ktorých dokážeme posúdiť finančnú situáciu a výkonnosť. Učebné texty poukazujú aj na výpočet konkrétnych ukazovateľov, identifikáciu vzájomných vzťahov medzi ukazovateľmi a ich dynamiku, vyjadrujúcu tendencie vo vývoji finančnej situácie v časovom horizonte.

Autorky

E-book

Eva Mihaliková

The presented publication offers an overview of accounting issues and is focused on bookkeeping in budgetary organizations established by municipalities and higher territorial units. The introduction points out the basic principles of accounting and the need for harmonization. It then focuses on the specifics of financing in self-governing budgetary organizations and their accounting representation.

Subsequent sections are dedicated to individual accounting classes, where basic concepts are defined and entries of selected accounting cases are explained. The final part covers the accounting closing, which defines activities related to closing the accounting period and highlights the process of preparing the financial statements.

Budgetary organizations belong to public administration entities that prepare only individual financial statements, which, however, are included in the consolidated financial statements of their founder. Following from this, the concluding subchapters are also devoted to a brief explanation of the essence of consolidation, the need for audits, and the methods of disclosing data from financial statements.

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E-book

Karolína Červená - Anna Vartašová

The scientific textbook in the form of an electronic interactive publication is intended for university students who are interested in an interdisciplinary view of taxation in the context of linking the basic theoretical knowledge in the field of law and economics related to taxation with an emphasis on application practice. The content of the textbook primarily covers general theoretical knowledge in the field of taxation in terms of their historical creation and characteristics in the scope of the legal and economic framework of tax system in general, as well as that currently applied in the Slovak Republic.

The textbook also includes pictures and graphs (listed in the appendix), which interactively complement the text part, as well as a set of questions in (in the context of the scope of particular chapters), whose task is to contribute to the fulfilment of didactic goals of the textbook.

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