117-0020/01 – Liquidation and Bankruptcy (LaKŘ)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantordoc. Ing. Dagmar Bařinová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year5Semesterwinter
Study languageCzech
Year of introduction2001/2002Year of cancellation2007/2008
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

Budete umět: 1. vyhodnotit podnik v úpadku a navrhnout způsob ukončení jeho činnosti. 2. Orientovat se aktuálních právních předpisech. 3. Vypracovat podání návrhu na insolvenční řízení včetně příloh, Budete schopni: 1. Udělat si vlastní názor o vyhodnocovaném podniku resp. jeho majetkové struktuře. 2. Podle konkrétních podmínek rozhodnout o způsobu řešení finanční krize podniku. 3. Specifikovat a vyhodnotit nedostatky včetně stanovení jejich příčin, které vedly ke krizi podniku.

Teaching methods

Summary

Subject be calculated for student, who deal with problems liquidation and bankruptcy drive and not to be underestimated knowledge extend choice tax and accounting specificity in concurrence on valid legal rules.

Compulsory literature:

Báča, J. a kol. : Likvidace obchodní společnosti, Montanex, Ostrava, 1994. IBSN 80-85780-232 Bělohlávek, A.: Základy obchodního práva,práv průmyslových a práva soutěžního, VŠB - TU, Ostrava, 1998. IBSN 80-7078-650-7 Bělohlávek, A.: Právní předpisy v ekonomice, VŠB - TU, 1999, Ostrava. IBSN 80- 7078-598-5 Zákon č. 328/1991 Sb., o konkurzu a vyrovnání Zákon č. 337/1992 Sb., o správě daní a poplatků Zákon č. 513/1991 Sb., obchodní zákoník Zákon č. 563/199J Sb., o účetnictví Zákon č. 586/1992 Sb., o daních z příjmů Zákon č. 588/1992 Sb., o dani z přidané hodnoty

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Project Project 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

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2005/2006 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2003/2004 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2002/2003 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner