PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
0/2/0. 3 credit(s). Type of Completion: zk (examination).
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: Thu 14:35–16:15 S306, J. Sedláček
Prerequisites
PFFUI Financial Accounting I && PFFUII Financial Accounting II
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.
The capacity limit for the course is 48 student(s).
Current registration and enrolment status: enrolled: 0/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48
fields of study / plans the course is directly associated with
Course objectives
The course deals with business combinations and closing of books consolidation of capital-related companies, which means applying basic principles and techniques to processes of combination and consolidation in terms of law, tax and accounting. The course is particularly aimed at capital and property acquisitions, company alliances (mergers, fusions and conversions) and processes of decision-making in accordance with Czech accounting and business legislation and international accounting standards.
As for the consolidation, the approaches to defining a consolidation unit, determining consolidation rules and methods and consolidation systems are clarified. Since this might be considered as a new problem created by the development of business activities and increased role of capital market, the theory and methods will be verified by providing particular examples which should help to understand and master the matter. At the end of this course a student should be able to:
- understand the accountancy methods of business transformations and explain their tax aspects;
- record company split or its liquidation into the accounting and use appropriate legislation;
- apply the basic methods of consolidation and prepare financial statements of companies in a group.
Syllabus
  • 1. Accounting and tax aspects of incorporation of companies. Cash and non-cash contributions on occasion of 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
  • Sedláček, Jaroslav: Účetnictví akvizicí, fúzí a konsolidací. Brno: MU ESF, 2004. 142 s. ISBN 80-240-3489-0.
  • Vomáčková, Hana: Účetnictví akvizicí, fúzi a jiných vlastnických transakcí. Praha: POLYGON, 2002. 360 s. ISBN 80-7273-065-7.
Assessment methods
The course has a form of seminars (0/2 per week). The course is completed by a written exam. Admission to the exam is subject to presenting a semester paper and 70% attendance.
Language of instruction
Czech
Follow-Up Courses
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 2005, Autumn 2006, Autumn 2007.

PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2007
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: Thu 14:35–16:15 S306, J. Sedláček
Prerequisites (in Czech)
PFFUI Financial Accounting I && PFFUII Financial Accounting II
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 48 student(s).
Current registration and enrolment status: enrolled: 0/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48
fields of study / plans the course is directly associated with
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.
Syllabus (in Czech)
  • 1)Účetní a daňové aspekty vzniku obchodních společností.Peněžité a nepeněžité vklady při založení podniku. 2)Založení a vznik kapitálově propojených společností. 3)Účetní postupy a ekonomické důsledky zvyšování a snižování základního jmění podniků. 4)Metody akvizice kapitálu a majetku obchodních společností. 5)Právní spojování obchodních společností (metoda spojení podílů a metoda koupě). 6)Metody rozdělování obchodních společností (podle podílů, podle funkčního hlediska. 7)Účetní postupy při změně právní formy obchodní společnosti. 8)Právní úprava a postupy účtování společnosti v likvidaci 9)Základní východiska konsolidace, konsolidační rámec, pozitivní a negativní vymezování. 10)Vymezení konsolidačního celku, typy kapitálových vazeb a výpočet vlivu (přímý a nepřímý vliv). 11)Metody konsolidace - poměrná metoda. 12)Metody konsolidace - ekvivalenční metoda. 13)Metody konsolidace - plná metoda.
Literature
  • Sedláček, Jaroslav: Účetnictví akvizicí, fúzí a konsolidací. Brno: MU ESF, 2004. 142 s. ISBN 80-240-3489-0.
  • 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
Follow-Up Courses
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 2005, Autumn 2006, Autumn 2008.

PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2006
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: Thu 14:35–16:15 S306, J. Sedláček
Prerequisites (in Czech)
PFFUI Financial Accounting I && PFFUII Financial Accounting II
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 48 student(s).
Current registration and enrolment status: enrolled: 0/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48
fields of study / plans the course is directly associated with
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.
Syllabus (in Czech)
  • 1)Účetní a daňové aspekty vzniku obchodních společností.Peněžité a nepeněžité vklady při založení podniku. 2)Založení a vznik kapitálově propojených společností. 3)Účetní postupy a ekonomické důsledky zvyšování a snižování základního jmění podniků. 4)Metody akvizice kapitálu a majetku obchodních společností. 5)Právní spojování obchodních společností (metoda spojení podílů a metoda koupě). 6)Metody rozdělování obchodních společností (podle podílů, podle funkčního hlediska. 7)Účetní postupy při změně právní formy obchodní společnosti. 8)Právní úprava a postupy účtování společnosti v likvidaci 9)Základní východiska konsolidace, konsolidační rámec, pozitivní a negativní vymezování. 10)Vymezení konsolidačního celku, typy kapitálových vazeb a výpočet vlivu (přímý a nepřímý vliv). 11)Metody konsolidace - poměrná metoda. 12)Metody konsolidace - ekvivalenční metoda. 13)Metody konsolidace - plná metoda.
Literature
  • Sedláček, Jaroslav: Účetnictví akvizicí, fúzí a konsolidací. Brno: MU ESF, 2004. 142 s. ISBN 80-240-3489-0.
  • 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
Follow-Up Courses
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 2005, Autumn 2007, Autumn 2008.

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.

PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2004
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: Marie Moudrá
Timetable of Seminar Groups
PFFU3/01: Mon 12:50–14:30 S311
PFFU3/02: Mon 14:35–16:15 S311
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 53 student(s).
Current registration and enrolment status: enrolled: 0/53, only registered: 0/53, only registered with preference (fields directly associated with the programme): 0/53
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
The course is taught annually.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.

PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2003
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: Marie Moudrá
Timetable of Seminar Groups
PFFU3/01: Mon 12:50–14:30 S301
PFFU3/02: Mon 14:35–16:15 S311
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 64 student(s).
Current registration and enrolment status: enrolled: 0/64, only registered: 0/64, only registered with preference (fields directly associated with the programme): 0/64
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
The course is taught annually.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.

PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2002
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
Ing. František Kalouda, CSc., MBA
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Timetable of Seminar Groups
PFFU3/01: No timetable has been entered into IS.
PFFU3/02: Mon 12:00–13:35 S309
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
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.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2001, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.

PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2001
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
Ing. František Kalouda, CSc., MBA
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Timetable of Seminar Groups
PFFU3/FU315: Mon 11:05–12:40 S313
PFFU3/FU316: No timetable has been entered into IS.
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
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.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.
  • Enrolment Statistics (recent)