117-0009/01 – Accounting of Business Companies (ÚOS)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Viola Šebestíková, CSc.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year4Semesterwinter
Study languageCzech
Year of introduction1992/1993Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
S1E20 prof. Ing. Viola Šebestíková, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+0

Subject aims expressed by acquired skills and competences

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Teaching methods

Summary

The course is focussed on accounting and closing of books specificities in particular types of business companies with the link to the commercial law and tax aspects.

Compulsory literature:

Šebestíková,V. Účetní operace kapitálových společností, daňové a právní souvislosti. Praha: Grada, 2005. Bartošíková, M., Štenglová, I. Společnost s ručením omezeným. Praha: C.H. Beck,2003. Běhounek, P. Společnost s ručením omezeným od roku 2004 - účetní a daňová kuchařka, 4. aktualizované vydání. Olomouc: ANAG, 2004. Carda, J. a kol. Lexikon účetních souvztažností od A do Z. Šebestíková, V. hesla Podnik, Společníci. Praha: Verlag Dashofer, 2006. Dědič, J., Kříž, R., Štenglová, I. Akciová společnost. 5. přepracované vydání. Praha: C.H. Beck,2003. Kunešová-Skálová, J., Pokorná, P. Účetní a daňové souvislosti s obchodním zákoníkem v příkladech. Olomouc: ANAG, 2002. Müllerová, L. Účetnictví různých právních forem podnikatelů – 2. a 3.díl. Účetnictví obchodních společností. Praha. VŠE,2002. Obchodní zákoník, zákon o účetnictví, zákon o daních z příjmů,zákon o cenných papírech (ve znění posledních předpisů).

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner