117-0346/02 – Accounting of Capital Companies (ÚKS)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. | Subject version guarantor | prof. Ing. Viola Šebestíková, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2009/2010 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
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:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction