117-0446/01 – Accounting of Corporate Enterprices (UKS)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | prof. Ing. Viola Šebestíková, CSc. | 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 | 2007/2008 | 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
Summary
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:
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
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction