MKF_FIU3 Financial Accounting 3

Faculty of Economics and Administration
Autumn 2012
Extent and Intensity
0/0. 4 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
Supplier department: Department of Finance – Faculty of Economics and Administration
Prerequisites
! KFFU3 Financial Accounting III
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
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 společností. Brno: MU ESF, 2009. 150 s. ISBN 978-80-210-4962-8. Dostupné on line v IS MU - studjiní materiály předmětu.
    recommended literature
  • VOMÁČKOVÁ, Hana. Účetnictví akvizicí, fúzí a jiných vlastnických transakcí : (vyšší účetnictví). 4. aktualiz. a rozš. vyd. Praha: Polygon, 2009, 553 s. ISBN 9788072731572. 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) and passing an in-term test in the course of the semester. The semester paper is supposed to be submitted prior to the beginning of the semester. 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
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 12 hodin.
General note: nezapisují si studenti, kteří absolvovali předmět KFFU3.
Information on the extent and intensity of the course: 12 hodin tutoriálu.
Credit evaluation note: k = 1.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2013, Autumn 2014, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Autumn 2012, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2012/MKF_FIU3