PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2005
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
doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable of Seminar Groups
PFFU3/1: Mon 12:50–14:30 S311, J. Sedláček
PFFU3/2: Mon 14:35–16:15 S311, J. Sedláček
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 41 student(s).
Current registration and enrolment status: enrolled: 0/41, only registered: 0/41, only registered with preference (fields directly associated with the programme): 0/41
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.
Literature
  • Vomáčková, Hana: Účetnictví akvizicí, fúzi a jiných vlastnických transakcí. Praha: POLYGON, 2002. 360 s. ISBN 80-7273-065-7.
Assessment methods (in Czech)
Typ výuky: 0/2 (cvičení). Požadavky na udělení zápočtu: 70% docházka + zápočtový test
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on course enrolment limitations: Tento předmět je určen pouze studentům ESF
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2006, Autumn 2007, Autumn 2008.
  • Enrolment Statistics (Autumn 2005, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2005/PFFU3