117-0310/02 – Accounting of Business Companies (ÚOS)

Gurantor department	Department of Accounting and Taxes	Credits	5
Subject guarantor	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.	Subject version guarantor	prof. Ing. Viola Šebestíková, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	summer
		Study language	Czech
Year of introduction	1999/2000	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
S1E20	prof. Ing. Viola Šebestíková, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	3+0

Subject aims expressed by acquired skills and competences

1. To emphasize the connection of accounting, business and tax legislation in establishing the business company and at capital operations. 2. To clarify the substance of equity accounting operations in business entities. 3. To explain the importance and accounting of securities and shares in business entities. 5. To emphasize the differences of determination the financial result and its distribution according to individual forms of business entities.

Teaching methods

Lectures
Tutorials
Teaching by an expert (lecture or tutorial)

Summary

The aim of the course is to provide comprehensive accounting solutions for cases involving significant ownership operations with the business as a whole, focusing on acquisitions and mergers. The emphasis is placed on the clarification of basic terminology, the projection of fundamental business-legal conditions and principles of valuation of assets and liabilities into the accounting of the involved persons including tax effects arising from ownership operations.

Compulsory literature:

ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2011. 446 p. International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009. PUTTICK, George and Sandy van ESCH. The Principles and Practice of Auditing. Juta and Company Ltd, 2008. 528 p. ISBN 978-0-7021-7268-7. WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

Recommended literature:

ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2011. 446 p.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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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 name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (145)	51	3
Examination	Examination	100	0	3
Exercises evaluation	Credit	45	0	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2005/2006	(B6202) Economic Policy and Administration	(6202R049) Accounting and Taxes	(00) Účetnictví a daně		P	Czech	Ostrava	3			Compulsory	study plan
2005/2006	(B6202) Economic Policy and Administration	(6202R049) Accounting and Taxes	(05) Accounting and Taxes		P	Czech	Ostrava	3			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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