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The course covers the following issues: the essence of business sector finance; content and organisation of financial activities of enterprises; formation and distribution of income; realisation of the goal of enterprises' activities - maximisation of profit; factors influencing its value; sources of financial information; forms of financial (accounting) reporting, as well as the theory and practice of accounting and methods of its conduct (balance sheet, accounts, double entry, reporting, inventory, documentation, calculation). The knowledge and practical skills acquired in these areas are nowadays essential not only for the training of specialists in finance, but also in other areas, especially for lawyers working in the field of commercial law. The ability to read a balance sheet and income statement is an indicator of the qualification level of graduates of all higher education institutions.