MPF_FIU3 Financial Accounting 3

Faculty of Economics and Administration
Spring 2021
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Bc. Jana Hvozdenská, Ph.D. (seminar tutor)
doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)
doc. Ing. Jana Vodáková, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Jana Vodáková, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration
Timetable of Seminar Groups
MPF_FIU3/01: Wed 8:00–9:50 P104, J. Hvozdenská
Prerequisites
BPF_FIU1 Financial Accounting 1 && BPF_FIU2 Financial Accounting 2
The course of Financial Accounting 3 is a follow-up course to the courses Financial accounting 1 and 2.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 72 student(s).
Current registration and enrolment status: enrolled: 0/72, only registered: 0/72, only registered with preference (fields directly associated with the programme): 0/72
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to acquaint students with the transformations of corporate accounting and tax point of view. Students will acquire the methods of accounting and tax solution of acquisitions and mergers, division and splitting of corporations or their liquidation. The course helps students to acquire those accounting procedures common 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.
Learning outcomes
At the end of this course a student should be able to:
illustrate book business transformation solutions and explain the tax aspects of transformations;
apply business accounting practices cleavage or destruction, and use the legislative framework;
perform specific accounting operations of companies.
Syllabus
  • 1. Accounting and tax aspects of incorporation of companies. Cash and non-cash contributions on occasion of foundation and incorporation of a company.
  • 2. Foundation and incorporation of capital-related companies.
  • 3. Unlimited liability company.
  • 4. Limited partnership company.
  • 5. Limited liability company.
  • 6. Stock company.
  • 7. Stock company.
  • 8. Methods of capital acquisition of companies.
  • 9. Methods of property acquisition of companies.
  • 10. Legal merger of companies (shares joint method).
  • 11. Legal merger of companies (purchase method).
  • 12. Methods of company split (according to shares, under the terms of office).
Literature
    required literature
  • SEDLÁČEK, Jaroslav. Účetnictví přeměn obchodních korporací. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2014, 219 s. ISBN 9788073805081. info
    recommended literature
  • SKÁLOVÁ, Jana. Účetní a daňové souvislosti přeměn obchodních společností. 2. aktualizované vydání. Praha: Wolters Kluwer, 2015, 245 s. ISBN 9788074786990. info
  • DVOŘÁK, Tomáš. Přeměny a přeshraniční přeměny obchodních společností a družstev. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2013, lii, 486. ISBN 9788073579708. info
Teaching methods
A brief theoretical explanation on the exercises, a presentation given themes, discussion of the issues, addressing selected accounting cases, homework assignment.
Assessment methods
The course is completed by a written exam (2 to 3 theoretical questions and 2 to 3 examples, max can get 30 points for successful completion of the test min. 19 points). Admission to the exam is subject to presenting a semester paper, presenting a task and 70% attendance. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Credit evaluation note: k = 1.
Information on course enrolment limitations: Tento předmět je určen pouze studentům ESF
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020.
  • Enrolment Statistics (recent)
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