MPF_UCFI Corporate Accounting

Faculty of Economics and Administration
Spring 2019
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Eva Hýblová, Ph.D. (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 of Seminar Groups
MPF_UCFI/01: Mon 12:00–13:50 P102, E. Hýblová
MPF_UCFI/02: Mon 14:00–15:50 P302a, E. Hýblová
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 70 student(s).
Current registration and enrolment status: enrolled: 0/70, only registered: 0/70
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.

Learning outcomes
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.
  • Natural person.
  • In-term test.
Literature
    required literature
  • Účetní uzávěrka a závěrka. Studijní materiál umístěný ve složce "Studijní materiály" v ISU na stránce předmětu.
  • Obchodní korporace. Studijní materiál umístěný ve složce Studijní materiály v ISU na stránce předmětu.
  • Zákon 563/1991 Sb, o účetnictví, v aktuálním znění
  • Vyhláška 500/2002 v aktuálním znění
  • České účetní standardy pro podnikatele
  • Zákon č. 90/2012 Sb., o obchodních korporacích
  • Zákon č. 89/2012 Sb., občanský zákoník
Teaching methods
The course is taught within two hours of seminars per week. The seminars require an active participation, the emphasis is on self-study. Seminars are aimed at accounting operations, stemming from different types of commercial companies and changes in equities.
Assessment methods
The course has a form of two seminars per week. 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%. The students are also supposed to deliver a presentation assessed either passed or failed.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2020, Spring 2021.
  • Enrolment Statistics (Spring 2019, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2019/MPF_UCFI