117-0338/01 – Consolidated Final Accounts (KUZ)

Gurantor departmentDepartment of Accounting and TaxesCredits2
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Study languageCzech
Year of introduction2006/2007Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAK30 Ing. Jana Hakalová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+0

Subject aims expressed by acquired skills and competences

1. To characterize the importace of consolidated financial statements, footnotes and annual report. 2. To describe the objectives, methods of consolidation, users and technical terminology. 3. To explain the process of consolidation and its individual phases. 4. To solve the study cases and tests. 5. To evaluace the conclusions of consolidation.

Teaching methods



This subject deals with problems of Consolidation final accounts.

Compulsory literature:

BIERMAN, Harold. An introduction to accounting and managerial finance: a merger of equals. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2010. 393 p. ISBN 978-981-427-382-4. BIERMAN, Harold. Accountin/finance lessons of Enron. A case study. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2008. 204 p. ISBN 978-981-279-030-9. ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.

Recommended literature:

International Accounting Standards Board – 2012 International Financial Reporting Standards IFRS - Consolidated without early application. London: IFRS Foundation, 2011. ISBN 978-1-907877-36-0.

Way of continuous check of knowledge in the course of semester


Other requirements


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Obsahem přednášek bude seznámení studentů a) s problematikou zahrnující teoretické vymezení pojmů: - účetní závěrka a výroční zpráva, - konsolidovaná účetní závěrka, - konsolidační celek, - konsolidovaná výroční zpráva, - význam a uživatelé konsolidované účetní závěrky. - metody sestavení konsolidované účetní závěrky (metoda plné konsolidace, metoda poměrné konsolidace a konsolidace ekvivalencí (protihodnotou), - problematika ověření konsolidované účetní závěrky a výroční zprávy auditorem, - použití Mezinárodních účetních standardů v konsolidaci, b)řešení případových studií: - případové studie dané problematiky, - a dalšími teoretické a praktické aspekty této problematiky.

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 pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 0 3
        zápočet - písemný test Written test 85  85
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 yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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