ESF:MKF_FIU3 Financial Accounting 3 - Course Information

MKF_FIU3 Financial Accounting 3

Extent and Intensity

0/0/0. 4 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Bc. Jana Hvozdenská, Ph.D. (seminar tutor)
Ing. Veronika Kajurová, Ph.D. (seminar tutor)
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
Supplier department: Department of Finance – Faculty of Economics and Administration

Timetable

Sat 12. 3. 12:50–16:15 P102, Sat 9. 4. 12:50–16:15 P102, Fri 13. 5. 16:20–19:35 P102

Prerequisites

BKF_FIU1 Financial Accounting 1 && BKF_FIU2 Financial Accounting 2
The course of Financial Accounting III is a follow-up course to the courses Financial accounting I and II.

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

• Finance (programme ESF, N-FU)

Course objectives

At the end of this course a student should be able to:
- illustrated book business transformation solutions and explain the tax aspects of transformations;
- applying business accounting practices cleavage or destruction, and use the legislative framework;
- to formulate the basic method of consolidation and prepare of final statements of companies in the group.

Syllabus

• 1. Accounting and tax aspects of incorporation of companies. Cash and non-cash contributions on foundation and incorporation of a company.
• 2. Foundation and incorporation of capital-related companies.
• 3. Accounting procedures and economic implications of increase and decrease in registered capital.
• 4. Methods of capital acquisition of companies.
• 5. Methods of property acquisition of companies.
• 6. Legal merger of companies (shares joint method).
• 7. Legal merger of companies (purchase method).
• 8. Methods of company split (according to shares, under the terms of office).
• 9. Accounting procedures on the occasion of changing legal form of company.
• 10. Legislation and accounting procedures on the occasion of winding up company.
• 11. Basics of consolidation, consolidation framework, positive and negative definition.
• 12. Definition of consolidation unit, types of capital bindings and calculation of interest (direct and indirect interest).
• 13. Methods of consolidation (relative, equity and full).

Literature

required literature
• SEDLÁČEK, Jaroslav. Účetnictví přeměn obchodních korporací. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2014, 219 s. ISBN 9788073805081. info

recommended literature
• DVOŘÁK, Tomáš. Přeměny a přeshraniční přeměny obchodních společností a družstev. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2013, lii, 486. ISBN 9788073579708. info
• SKÁLOVÁ, Jana. Účetní a daňové souvislosti přeměn obchodních společností. 1. vyd. Praha: Wolters Kluwer Česká republika, 2012, 258 s. ISBN 9788073579678. info

Teaching methods

A brief theoretical explanation on the tutorials, addressing selected accounting cases, discussion of problems, homework assignment.

Assessment methods

The course has a form of tutorials (12 hours). Admission to the exam is subject to submitting a semester paper (POT) to the homework vault to check. The semester paper is supposed to be submitted before starting of the examination period. 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). 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

Follow-Up Courses

• KFSPSD Special Seminar D

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Information on the extent and intensity of the course: 12 hodin tutoriálu.
Credit evaluation note: k = 1.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

Listed among pre-requisites of other courses

• MKF_UOKK Business accounting and consolidation
  ((BKF_FIU1&&BKF_FIU2)&&!MKF_FIU3&&!MKF_UCFI) && forma(K)  

• Enrolment Statistics (Spring 2016, recent)
  
• Permalink: https://is.muni.cz/course/econ/spring2016/MKF_FIU3