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.
S1E20 prof. Ing. Viola Šebestíková, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 20+0
Combined Examination 20+0

Subject aims expressed by acquired skills and competences

The aim of the subject is to deal with the specifics of the accounts of companies in a broader context. The emphasis is on complex accounting approach, resulting in an impact of accounting operations for changes in the financial statements and the effects of the financial situation of enterprises. This issue is addressed in the broader context of IAS / IFRS, EU directives and US GAAP. The subject is built on the fundamentals of accounting theory as well as on the orientation of the corporations’ legislation. Assessment of tax consequences of selected problematic areas contributes to the complexity of the subject.

Teaching methods

Lectures
Individual consultations

Summary

The course focuses on significant accounting operations of joint stock companies and limited liability companies that are directly or indirectly related to changes in equity. The theoretical background and the actual accounting solution in the form of illustrative schemes and examples are conceived comprehensively, ie not only from the accountant's perspective, but also in the context of the Czech legal and tax context. Information about forms of deposits, but also about accounting and tax problems with non-monetary deposits, about the circumstances and consequences of changes in equity, or about issues related to holding and valuing securities.

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

E-learning

Další požadavky na studenta

Other specific requirements are not.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- Specific accounts of limited liability companies (focus on capital transactions in securities) , the audit , the consolidated financial statements - International accounting standards , EU directives , U.S. GAAP - Proprietary company operations (dissolution of the company with liquidation, insolvency proceedings , dissolution without liquidation of the company - change of legal form, merger, division)

Conditions for subject completion

Combined 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:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
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2019/2020 (P0413D050001) Economy and Management P Czech Ostrava Choice-compulsory type B study plan
2019/2020 (P0413D050001) Economy and Management K Czech Ostrava Choice-compulsory type B study plan
2018/2019 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2018/2019 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2018/2019 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2018/2019 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2017/2018 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2017/2018 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2017/2018 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2017/2018 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2016/2017 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2016/2017 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2016/2017 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2016/2017 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2015/2016 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2015/2016 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2015/2016 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2015/2016 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2014/2015 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2014/2015 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2014/2015 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2014/2015 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2013/2014 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2013/2014 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2013/2014 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2013/2014 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan
2012/2013 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2012/2013 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2012/2013 (P6202) Economic Policy and Administration (6202V010) Finance P Czech Ostrava Choice-compulsory study plan
2012/2013 (P6202) Economic Policy and Administration (6202V010) Finance K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner