117-0346/01 – Accounting of Corporate Enterprices (ÚKS)

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 introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
S1E20 prof. Ing. Viola Šebestíková, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 4+0

Subject aims expressed by acquired skills and competences

1. To emphasize the connection of accounting, business and tax legislation in establishing the business company and at capital operations. 2. To define the accounting connection of establishing and changes in equity. 3. To explain the importance and impact of operations with securities and shares in business entities. 4. To emphasize the importance of determination and consideration of financial result from entity and associate position.

Teaching methods



The subject deals with accounting and tax issues of stock corporations starting by problems with their setting up, continuing by changes in their own capital, operations with securities owned by these corporations, and finally by finding and distribution of income resulting from operations in a joint- stock company or in a limited liability company.

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. 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


Další požadavky na studenta


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

-Charakteristika a. s. a s. r. o. -Vznik kapitálových společností peněžitými a nepeněžitými vklady. -Případy zvyšování základního kapitálu kapitálových společností. -Případy snižování základního kapitálu kapitálových společností. -Jiné operace s vlastním kapitálem. -Operace s majetkovými a dluhovými cennými papíry v držení kapitálové společnosti. -Zjišťování, zdaňování a vypořádání výsledku hospodaření v kapitálových společnostech. -Specifické účetní operace s. r. o.

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 points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Examination Examination 100  51
        Exercises evaluation Credit 0  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner