117-0939/01 – Accounting of the Business Companies (ÚKS)

Gurantor departmentDepartment of Accounting and TaxesCredits10
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantordoc. Ing. Dagmar Bařinová, Ph.D.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2012/2013Year of cancellation
Intended for the facultiesEKFIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 28+0
Part-time Examination 28+0

Subject aims expressed by acquired skills and competences

1. Emphasize a comprehensive accounting approach that results in the effect of accounting operations on changes in financial statements. 2. Clarify the importance of accounting, legal and tax aspects of capital companies in connection with changes in legislation (amendment to the ZOK). and impacts on the financial situation of companies. 3. Explain the solution of the issue with regard to the approach of International Accounting Standards (IAS), resp. International Financial Reporting Standards (IFRS), EU directives and US GAAP. 4. Analyze accounting operations related to operations with capital companies (change of legal form, merger, division of companies, dissolution of a company with liquidation, insolvency proceedings, dissolution of a company without liquidation).

Teaching methods

Lectures
Seminars
Individual consultations
Other activities

Summary

The aim of the course is mastering the specifics of accounting of capital companies in a wider context. Emphasis is placed on comprehensive accounting approach, which result is the impact of accounting operations on changes in financial reports and the impact on the financial situation of corporations. In specific cases, the problem is solved not only from the perspective of Czech Accounting Standards (ČSÚ), but also with regard to the approach of Internationl Accounting Standards (IAS), resp. International Financial Reporting Standards (IFRS), EU directives and US Generally Accepted Accounting (US GAAP). In adition to knowledge of accounting rudiments, the course also uses a basic comprehension in the legislation of corporations. The assessment of possible tax impacts in specific accounting problem also contributes to the overall versatility of the subject.

Compulsory literature:

GRAY, Iain end Stuart MANSON. The Audit Process: principles, practice and cases. London: Van Nostrand Rheinhold,1989. 547 p. ISBN 0-278-00044-4. International Accounting Standards 2003. International Accounting Standards Board. London, 2002. International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009. PUTTICK, George and Sandy van ESCH. The Principles and Practice of Auditing. Juta and Company Ltd, 2008. 528 p. ISBN 978-0-7021-7268-7. WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 s. ISBN 13978-0470-55200-1.

Recommended literature:

GOODE, Sir Roy. Principles of Corporate Insolvency Law. Sweet& Maxwell Ltd, 2011. 673 p. ISBN 9780414047877. HELMINEN,Marjaana. EU Tax Law-Direct Taxation-2011. Amsterdam: IBFD, 2011. 426 p. ISBN 978-90-8722-096-9 LEIGH, Karen. Personal Bankruptcy and Company Insolvency. United Kingdom: Easyway Guides, 2012. ISBN-13: 978-1847162366.

Way of continuous check of knowledge in the course of semester

Written work, combined exam.

E-learning

Other requirements

Other specific requirements are not.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Specifics of accounting of capital companies (focused on capital operations, securities), audit, consolidated 2.Closing financial statements 3.International accounting standards, EU directives, US GAAP 4.Ownership operations with the company (dissolution of the company with liquidation, insolvency proceedings, dissolution of the company without liquidation 5.Change of legal form, merger, division of companies

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination  
Mandatory attendence parzicipation:

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