117-0346/02 – Accounting of Capital Companies (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 introduction2009/2010Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
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 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

Lectures
Tutorials

Summary

The aim of the course is to explain the interconnection between accounting focused on joint stock companies and limited liability companies with commercial law and the application of tax law. The related accounting transactions are mainly focused on the creation and changes of equity, operations with securities, interests and on determination and distribution of the profit or loss. Accounting operations and tax impacts are dealt with both from the perspective of a business corporation (with possible confrontation with partnership), as well as from the perspective of shareholders, resp. business corporation owners.

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

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:

Characteristics of companies The emergence of companies, cash and kind contributions. Cases-raising capital. Reductions in capital cases. Other transactions with equity. Operations with securities. The collection, taxation and settlement results.

Conditions for subject completion

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner