117-0310/03 – Accounting of Business Companies (ÚOS)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year4Semestersummer
Study languageCzech
Year of introduction1999/2000Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor, Follow-up Master
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

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

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.

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, validity until: 2012/2013 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
        Examination Examination 100  51
        Exercises evaluation Credit 0  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T101) Sports Management P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6208T101) Sports Management P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (N6208) Economics and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner