ESF:MPF_FIU3 Financial Accounting 3 - Course Information
MPF_FIU3 Financial Accounting 3Faculty of Economics and Administration
- Extent and Intensity
- 0/2/0. 4 credit(s). Type of Completion: zk (examination).
- 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
- Timetable of Seminar Groups
- MPF_FIU3/01: Mon 12:50–14:30 S311, J. Sedláček
MPF_FIU3/02: Mon 11:05–12:45 S311, J. Sedláček
MPF_FIU3/03: No timetable has been entered into IS. J. Sedláček
- ! PFFU3 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.
The capacity limit for the course is 83 student(s).
Current registration and enrolment status: enrolled: 0/83, only registered: 0/83, only registered with preference (fields directly associated with the programme): 0/83
- 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.
- 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).
- required literature
- Sedláček, Jaroslav: Účetnictví přeměn obchodních společností. Brno: MU ESF, 2009. 150 s. ISBN 978-80-210-4962-8. Dostupné on line ve studijních materiálech 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 exercises, a presentation given themes, discussion of the issues, addressing selected accounting cases, homework assignment.
- Assessment methods
- 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). Admission to the exam is subject to presenting a semester paper and 70% attendance. 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
- Follow-Up Courses
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PFFU3.
Credit evaluation note: k = 1.
Information on course enrolment limitations: Tento předmět je určen pouze studentům ESF