117-0339/02 – Transactinons with the Enterprise in Accounting (TsPÚ)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | prof. Ing. Viola Šebestíková, CSc. | Subject version guarantor | prof. Ing. Viola Šebestíková, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2009/2010 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1. To define the economical substance of transactions with the enterprise as entire
unit.
2. To desribe the legal and business framework of individual specific cases of
enterprise transaction.
3. To clarify the fundamental terms and substance of accounting transaction
solution in relation to enterprise transactions.
4. To specify the related tax impact.
Teaching methods
Lectures
Tutorials
Summary
The lectures are focused on accounting operations of extraordinary character
associated with a business as a whole conducted within the framework of the
stock corporation. The issue is considered both from the standpoint of the
Czech Accounting Standards, and according to the International Financial
Reporting Standards (IAS/IFRS). With regard to the fact that these operations
are in most cases a consequence of significant ownership changes, the
appropriate accounting interpretations as well their considerations according
to the business and tax law appear as an inevitable condition.
Compulsory literature:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Other specific requirements are not.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Property transactions in general.
The importance of financial statements, special accounting items.
Transactions with the company in legal, accounting and tax context:
- Capital acquisition
- property acquisition
- rental company
- transformation of companies (merger, transfer of assets to a partner, a division of the company, change of legal form).
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction