117-0446/01 – Accounting of Corporate Enterprices (UKS)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Viola Šebestíková, CSc.Subject version guarantorprof. Ing. Viola Šebestíková, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semestersummer
Study languageCzech
Year of introduction2007/2008Year of cancellation2012/2013
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
Part-time Credit and Examination 6+6

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:

ŠEBESTÍKOVÁ, Viola. Účetní operace kapitálových společností. 3. aktual. a přeprac. vydání. Praha: Grada Publishing, 2011. ISBN 978-80-247-4018-8. ŠEBESTÍKOVÁ, Viola. Účetní operace kapitálových společností (daňové a právní souvislosti). 2. vydání. Praha: GRADA. Publishing, 2009. 293 s. ISBN 978-80-247-2760-8. SKÁLOVÁ, Jana, ČOUKOVÁ, Pěva. Účetní a daňové dopady transakcí v kapitálové společnosti. 2. vyd. Praha: Wolters Kluwer ČR, a.s., 2009. 430 s. ISBN 978-80-7357-485-7.

Recommended literature:

BĚHOUNEK, Pavel. Společnost s ručením omezeným - Řešení účetní a daňové problematiky včetně příkladů z praxe 2009-2010. Olomouc: ANAG, 2009. ISBN 978-80-7263-540-1. HAKALOVÁ, Jana. Účetní závěrka a auditing. 1. vyd. Brno: Tribun EU, 2010. 146 s. ISBN 978-80-7399-144-9. JANOUŠKOVÁ, Jana. Odložená daň z příjmů dle českých i mezinárodních účetních standardů. Praha: GRADA Publishing, 2007. ISBN 978-80-247-1852-1. ZÁKONY - Obchodní zákoník, zákon o účetnictví, zákon o daních z příjmů, zákon o cenných papírech, zákon směnečný a šekový, zákon o dluhopisech (ve znění platných předpisů).

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

Part-time form (validity from: 2008/2009 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit  
        Examination Examination 100  51 3
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan
2007/2008 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2012/2013 Summer
2010/2011 Summer