KFUCFI Corporate Accounting

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Eva Hýblová, Ph.D. (lecturer)
Guaranteed by
Ing. Eva Hýblová, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable
Sat 27. 9. 15:30–18:45 S310, Sun 7. 12. 12:50–16:15 S310
Prerequisites (in Czech)
Předmět je zaměřen na problematiku účtování v různých formách obchodních společností (osobních a kapitálových). Prohlubuje znalosti získané ve fakultně povinných předmětech Finanční účetnictví I a II, zvláště se zaměřuje na založení obchodních společností, operace s vlastním kapitálem a sestavení účetní uzávěrky a závěrky.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Corporate Accounting (KFUCFI)
The objective of this optional course is to introduce accounting procedures and balance sheet work in different kinds of companies. The course is a follow-up to courses Financial Accounting I and II. It helps students to acquire those accounting procedures commonplace in economic activity of companies. The emphasis is put on accounting operations related to the foundation of various forms of companies, differences in accounting of the various forms of companies and their balancing.
At the end of the course students should be able to:
- perform specific accounting operations of companies;
- calculate tax due and deferred tax;
- prepare financial statements.
Syllabus
  • 1. Introductory tutorial
  • Organizational matters, Revision of basic accounting;
  • Introduction to corporation accounting, Definition of business person in accordance with Commercial code, Characteristics of Czech accounting legislation, Business organizations – formation of new company, authorized capital, contributions and shares of partners, liquidation of company, transformation of company, Unlimited liability company, Limited partnership company;
  • Assignment of semester paper (POT);
  • In-term test 1;
  • 2. Second tutorial
  • Limited liability company, Stock company, Natural perso,Closing of books, Financial statements;
  • Final assessments;
  • In-term test 2.
Literature
  • HÝBLOVÁ, Eva. Účetnictví firem. 1. vyd. Brno: Masarykova univerzita, 2006, 108 s. ISBN 8021041765. info
Assessment methods
The course has a form of two tutorials, each of 8 classes. It is completed by a written exam which comprises of a theoretical part as well as a practical one. In the course of the semester there are two scheduled in-term tests. The minimal success rate to pass them is 60%. The assessment of the seminar paper is either passed or failed.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/KFUCFI