MPF_UOKK Business accounting and consolidation

Faculty of Economics and Administration
Spring 2025
Extent and Intensity
0/2. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Ing. Eva Hýblová, Ph.D. (seminar tutor)
Ing. Bc. Jana Hvozdenská, 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
Prerequisites (in Czech)
( BPF_FIU1 Financial Accounting 1 && BPF_FIU2 Financial Accounting 2 )&&! MPF_FIU3 Financial Accounting 3 &&! MPF_UCFI Corporate Accounting
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: 38/70
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to acquaint students with accounting procedures in various forms of business corporations. The course is focused on the preparation of financial statements and consolidated financial statements. Furthermore, the course will acquaint students with the transformation of corporations from the accounting and tax point of view, students will learn the solution of acquisitions and mergers.
Learning outcomes
At the end of the course students should be able to:
- perform specific accounting operations of companies;
- closing an account;
- prepare individual financial statements and consolidated financial statements.
- illustrate the accounting solution for business transformations and explain the tax aspects of transformations.
Syllabus
  • 1) Introduction to corporation accounting: Characteristics of Czech accounting legislation. Act No. 563/1991 Coll. on Accountancy, Regulation 500/2002 Coll., Czech Accounting Standards).
  • 2) Accounting and tax aspects of the establishment of companies, monetary and non-monetary deposits in the establishment of the company.
  • 3) Establishment and creation of capital-linked companies
  • 4) Methods of acquiring capital of companies.
  • 5) Methods of acquisition of assets of companies.
  • 6) - 7) Legal mergers of companies.
  • 8) - 9) Individual financial statements (balance sheet, income statement, cash flow statement, equity statement).
  • 10) - 12) Consolidated financial statements: Consolidation methods (full consolidation method; proportionate consolidation method; equity method).
Literature
    required literature
  • SKÁLOVÁ, Jana. Účetní a daňové souvislosti přeměn obchodních společností. 3. vydání. Praha: Wolters Kluwer, 2019, 227 stran. ISBN 9788075985705. URL info
  • 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
    recommended literature
  • SKÁLOVÁ, Jana. Účetní a daňové souvislosti zákona o obchodních korporacích. Praha: Wolters Kluwer, 2015, 175 stran. ISBN 9788074789717. info
Teaching methods
The course is taught within two hours of seminars per week. The seminars require active participation, the emphasis is on self-study. Seminars are aimed to prepare individual and consolidated financial statements, acquisitions of assets and capital, legal mergers of business corporations .
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. The students are supposed to deliver a presentation assessed either passed or failed.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is taught: every week.
The course is also listed under the following terms Spring 2022, Spring 2023, Spring 2024.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2025/MPF_UOKK