Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Running head: ACCOUNTING AND FINANCIAL MANAGEMENT
Accounting and Financial Management
Name of the Student:
Name of the University:
Author’s Note:

ACCOUNTING AND FINANCIAL MANAGEMENT1
Table of Contents
Chart of accounts:............................................................................................................................2
Closing entry:...................................................................................................................................3
Question 1:.......................................................................................................................................3
Question 2:.......................................................................................................................................4
Question 3:.......................................................................................................................................5
Bibliography:...................................................................................................................................6

ACCOUNTING AND FINANCIAL MANAGEMENT2
Chart of accounts:
Account
Code Name of account
1-0000 Assets
1-0001 Banks
1-0010 Stock of goods
1-0020 Impairment loses
1-0030 Debtors-Client
1-0040 Short-Term investments
1-0041 Short-term investments (shares)
1-0060 Non-current assets
1-0070 Intangible fixed assets:
1-0071 Industrial Propriety
1-0072 Cumulative depreciation II
1-0080 Tangible fixed assets:
1-0081 Constructions
1-0082 ICT Equipment.
1-0083 Furniture
1-0084 Transport
1-0085 Cumulative depreciation IM
2-0000 Liabilities
2-0010 Current liability
2-0020 Short-term debts
2-0030 Short-term debts to institutions.
2-0031 Suppliers
2-0032 Creditors
2-0040 Liquidity:
2-0041 Banks
2-0050 Non-current liability
2-0051 Long-term debts
2-0052 Long-term debt to institutions.
3-0000 Equity
3-0010 Equity capital:
3-0020 Capital Social
3-0030 Legal reserve
3-0040 Profit and Loss