117-0834/01 – Accounting for Securities (.)

Gurantor department	Department of Accounting and Taxes	Credits	2
Subject guarantor	Ing. Yvetta Pšenková, Ph.D.	Subject version guarantor	Ing. Yvetta Pšenková, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	1	Semester	summer
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2011/2012
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
PS150	Ing. Yvetta Pšenková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	1+0
Distance	Credit	1+0
Lifelong	Credit	1+0

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

Accounting for Securities

Compulsory literature:

Zákon 563/91 Sb. o účetnictví v platném znění Vyhláška 500/2002 Sb. v platném znění České účetní standardy Krupová L. a kol. IAS, IFRS, Mezinárodní standardy účetního výkaznictví, VOX 2005, ISBN 80-86324-44-3. (IAS 32, IAS 39)

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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Conditions for subject completion

Lifelong form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	0	3
Other task type	Other task type	85	0	3

Mandatory attendence participation:

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

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type of duty
2007/2008	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan
2007/2008	(N6208) Economics and Management	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Choice-compulsory	study plan
2006/2007	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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