117-0339/04 – Transactinons with the Enterprise in Accounting (TsPÚ)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Viola Šebestíková, CSc.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2016/2017Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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:

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 Accounting Standards 2003. International Accounting Standards Board. London, 2002. 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:

GRAY, Iain and Stuart MANSON. The Audit Process: principles, practice and cases. London: Van Nostrand Rheinhold,1989. 547 p. ISBN 0-278-00044-4. 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.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Other specific requirements are not.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Vlastnické transakce obecně (podstata, oceňování, vykazování). Význam účetních závěrek, specifické účetní položky vzniklé při převzetí podniku. Transakce s podnikem v právních, účetních a daňových souvislostech: - kapitálové akvizice (vklad podniku), - majetkové akvizice (prodej podniku), - nájem podniku, - přeměny společností = fúze x podnikové kombinace (IFRS 3). = převod jmění na společníka, = rozdělení společnosti, = změna právní formy.

Conditions for subject completion

Full-time form (validity from: 2016/2017 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                Písemka Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation: Attendance at seminars is set at a minimum of 75%.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2016/2017 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner