117-0425/01 – Consolidated Final Accounts (KUZ)
| Gurantor department | Department of Accounting and Taxes | Credits | 3 |
| Subject guarantor | Ing. Jana Hakalová, Ph.D. | Subject version guarantor | Ing. Jana Hakalová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | 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 characterize the importace of consolidated financial statements,
footnotes and annual report.
2. To describe the objectives, methods of consolidation, users and technical
terminology.
3. To explain the process of consolidation and its individual phases.
4. To solve the study cases and tests.
5. To evaluace the conclusions of consolidation.
Teaching methods
Lectures
Tutorials
Other activities
Summary
The course focuses on explaining the issues consolidated financial statements and annual reports under applicable laws in the Czech Republic but also in terms of international accounting standards from a theoretical and practical aspects.
The course will acquaint students with issues involving the theoretical notion of accounts and annual report, consolidated financial statements, consolidated group, the consolidated annual report, and users of the importance of the consolidated financial statements.
In the latter part of the course will deal in more detail metodami consolidated financial statements (full consolidation, proportionate consolidation and the consolidation of equity (in return), the issue of verification of the consolidated financial statements and auditor's annual report, the use of international accounting standards on consolidation, case studies of the issue, and other theoretical and practical aspects of this issue.
Compulsory literature:
Recommended literature:
Český účetní standard č. 020 – Konsolidovaná účetní závěrka.
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví v platném znění.
Zákon č. 563/1991 Sb., o účetnictví v platném znění.
Way of continuous check of knowledge in the course of semester
Testy a případové studie
E-learning
Other requirements
Additional requirements for the student to be determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
The content of lectures will familiarize students:
a) theoretical issues, including definition of terms:
- financial statements and annual report,
- consolidated financial statements and annual report,
- the importance and users of the consolidated financial statements,
- Group consolidation,
- Notification of consolidation and consolidation rules,
- Consolidated entity and the consolidated entity,
- Methods of preparing the consolidated financial statements (full consolidation,
proportional method,
Consolidation and equity method of consolidation (in return),
- Problems to consolidated financial statements and auditor's annual report,
- Adoption of International Accounting Standards in the consolidation and further
terms.
b) case studies:
- Case study of the issue,
- and other theoretical and practical aspects of this issue.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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