117-0323/02 – Settling and Competitive Examinations (LKR)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	doc. Ing. Dagmar Bařinová, Ph.D.	Subject version guarantor	doc. Ing. Dagmar Bařinová, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	5	Semester	winter
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2008/2009
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
BAR36	doc. Ing. Dagmar Bařinová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1
Distance	Credit and Examination	2+0

Subject aims expressed by acquired skills and competences

1.To evaluate the enterprice under liquidation and propose the way of termination of its business. 2.To orient in actual legal enactment. 3.To work out the proposal of insolvency proceedings solution including appendixies. 4.To specify and evaluace the deficiencies including the assesment its reasons, which lead to crisis.

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:

1.Bařinová, D., Hótová, R., Olšar, L.: Konkurzní řízení v praxi z pohledu věřitele i úpadce. 2. přepracováné vydání. Praha: GRADA Publishing, 2006. 171 s. ISBN 80-247-0909-0. 2.Bařinová, D., Vozňáková, I.: Pohledávky – vzory smluv a podání. GRADA Publishing Praha 2001, 127 ss. IBSN: 80 – 7169 – 980 – 2 3.Zákon č. 328/1991 Sb., o konkurzu a vyrovnání,ve znění pozdějších předpisů 4.Insolvenční zákon účinný od 1.1.2008 5.Zákon o insolventních správcích účinný od 1.7.2007

Recommended literature:

Vybrané články z odborných časopisů.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Obsahem předmětu bude seznámení studentů s různými formami ukončení podnikatelské činnosti se zaměřením na likvidace a konkurzní řízení včetně vymezení rozdílných specifik ukončení podnikatelské činnosti obchodních společností a OSVČ v návaznosti na obchodní právo a zákon o účetnictví. Srovnání konkurzního řízení podle ZKV a insolvenčního řízení a následné vyhodnocení na praxi. Vyhodnocení uspokojení věřitelů podle uvedených právních norem.

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 (100)	51	3
Exercises evaluation	Credit	40 (40)	0	3
Written exam	Written test	40	0	3
Examination	Examination	60	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.	Form	Study language	Tut. centre	Year	Type of duty
2008/2009	(N6202) Economic Policy and Administration	(6202T010) Finance	(00) Finance	P	Czech	Ostrava	2	Choice-compulsory	study plan
2008/2009	(N6208) Economics and Management	(6208T011) Economics and Law in Business		P	Czech	Ostrava	2	Choice-compulsory	study plan
2008/2009	(M6202) Economic Policy and Administration	(6202T010) Finance		P	Czech	Ostrava	5	Choice-compulsory	study plan
2007/2008	(N6202) Economic Policy and Administration	(6202T010) Finance	(00) Finance	P	Czech	Ostrava	2	Choice-compulsory	study plan
2007/2008	(M6202) Economic Policy and Administration	(6202T010) Finance		P	Czech	Ostrava	5	Choice-compulsory	study plan
2007/2008	(M6208) Business and Management	(6208T011) Economics and Law in Business		P	Czech	Ostrava	5	Choice-compulsory	study plan
2007/2008	(M6208) Business and Management	(6208T086) Enterprise Economics and Management		P	Czech	Ostrava	5	Compulsory	study plan
2006/2007	(M6208) Business and Management	(6208T011) Economics and Law in Business		P	Czech	Ostrava	5	Choice-compulsory	study plan
2006/2007	(N6202) Economic Policy and Administration	(6202T010) Finance	(00) Finance	P	Czech	Ostrava	2	Choice-compulsory	study plan
2006/2007	(M6202) Economic Policy and Administration	(6202T010) Finance		P	Czech	Ostrava	5	Choice-compulsory	study plan
2006/2007	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes		P	Czech	Ostrava	2	Choice-compulsory	study plan
2006/2007	(M6208) Business and Management	(6208T086) Enterprise Economics and Management		P	Czech	Ostrava	5	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

Předmět neobsahuje žádné hodnocení.