• Tasks and addressees of external accounting
• Balance sheet theory basics
• Accounting terms
• Principles of proper accounting
• Components of the financial statements
• Technique of double-entry bookkeeping on stock and profit and loss accounts incl. closing entries
• Functioning of the sales tax system, assessment and accounting of the facts
• Functioning of the social security system and payroll tax deduction, accounting of personnel expenses.
• Recognition and measurement requirements in the area of non-current and current assets
• Creation of provisions
