ESF:PFFU3 Financial Accounting III - Course Information

PFFU3 Financial Accounting III

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)

Guaranteed by

Ing. František Kalouda, CSc., MBA
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá

Timetable of Seminar Groups

PFFU3/FU315: Mon 11:05–12:40 S313
PFFU3/FU316: No timetable has been entered into IS.

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

• Business Economy (programme ESF, M-EKM)

Course objectives

Financial Accounting III (PFFU3) The content of the course covers consolidated financial statements of companies within a holding company. It provides basic principles and techniques applied to the processes of combination and consolidation from the point of view of law, taxes, and accounting. The lectures are particularly centred on capital and property acquisition, combining of businesses (mergers, consolidations or takeovers) and decision making based on the Czech commercial and accounting laws as well as on the international accounting standards. In the field of consolidation, attitudes to the definition of the consolidation unit are explained, consolidation rules, methods and consolidation systems are clarified. As the new system was produced by development of entrepreneurial activities and by a growth in the role of the capital market, theoretical procedures and methods are verified through concrete examples serving to master and understand the subject matter. Credit requirements: active participation in seminars.

Language of instruction

Czech

Further Comments

The course is taught annually.

• Enrolment Statistics (Autumn 2001, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2001/PFFU3