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Revenues and their interpretation with focus on: definition of revenues in accountancy, difference between the terms revenues and earnings forms of revenues and their classification

  1. Revenues and their interpretation with focus on:
  • definition of revenues in accountancy, difference between the terms revenues and earnings
  • forms of revenues and their classification in a contemporary modification of accountancy, related problems
  • time differentiation of revenues, its purpose and forms
  • change in stocks state of self-production and its place in revenues

  1. External and internal audit focused on:
  • purpose of external audit, its importance and audit fields
  • purpose of internal audit, its importance and ways of its involvement in a company structure
  • relation of internal audit and controlling, internal audit and a company control department - internal audit output

  1. Final accounts audit focused on:
  • purpose and goal of final accounts audit, its methods
  • obligation of final accounts audit
  • basic procedures of an auditor, their content and information sources
  • results of final accounts audit, their importance for further company development - legislation of an auditor profession

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