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

Gurantor department	Department of Accounting and Taxes	Credits	2
Subject guarantor	Ing. Jana Hakalová, Ph.D.	Subject version guarantor	Ing. Jana Hakalová, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	2	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
HAK30	Ing. Jana Hakalová, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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

Lectures

Summary

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

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

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 name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. 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 year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type 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 name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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