MKF_UCFI Corporate Accounting

Faculty of Economics and Administration
Spring 2013
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Eva Hýblová, Ph.D. (lecturer)
doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)
Guaranteed by
Ing. Eva Hýblová, 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
Sun 24. 2. 16:20–19:35 P201, Sun 14. 4. 12:50–16:15 P201, Sat 27. 4. 16:20–19:35 P201
Prerequisites (in Czech)
! KFUCFI Corporate Accounting
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Corporate Accounting (PFUCFI) 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
  • Introductory seminar, organizational matters, revision of basic accounting.

  • Introduction to corporation accounting, Definition of business in accordance with Commercial code, Characteristics of Czech accounting legislation.

  • Business organizations – formation of new company, registered capital, contributions and shares of partners, liquidation of company, transformation of company.

  • Unlimited liability company.

  • Limited partnership company.

  • Limited liability company.

  • Stock company.

  • Closing of books.

  • Financial statements.

Literature
  • Kolektiv autorů, Účetnictví podnikatelů 2012, ISBN: 978-80-7357-744-5 , Wolters Kluwer, 2012
  • HÝBLOVÁ, Eva. Účetnictví firem. 1. vyd. Brno: Masarykova univerzita, 2006, 108 s. ISBN 8021041765. info
Teaching methods
The subject is taught within three tutorials consisting of 16 classes.
Assessment methods
The course has a form of three tutorials (12 hours). 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 minimum success rate to pass them is 60%.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět KFUCFI.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Spring 2013, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2013/MKF_UCFI