PFUCFI Corporate Accounting

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/2/0. 3 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
Timetable of Seminar Groups
PFUCFI/1: No timetable has been entered into IS. E. Hýblová
PFUCFI/2: No timetable has been entered into IS. E. Hýblová
Prerequisites (in Czech)
Znalost základů finančního účetnictví z kurzu finanční účetnictví I a 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 60 student(s).
Current registration and enrolment status: enrolled: 0/60, only registered: 0/60, only registered with preference (fields directly associated with the programme): 0/60
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.
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
  • HÝBLOVÁ, Eva. Účetnictví firem. 1. vyd. Brno: Masarykova univerzita, 2006. 108 s. ISBN 8021041765. info
  • SEDLÁČEK, Jaroslav, Eva HÝBLOVÁ, Zuzana KŘÍŽOVÁ and Petr VALOUCH. Základy finančního účetnictví. Praha: Ekopress, 2005. 331 pp. ISBN 80-86119-95-5. info
  • MÜLLEROVÁ, Libuše. Účetnictví podnikatelů : fyzické osoby, obchodní společnosti. Vyd. 1. V Praze: Oeconomica, 2005. 168 s. ISBN 8024508605. info
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.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Spring 2006, Spring 2007, Spring 2008.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/PFUCFI