ESF:MKF_UCFI Corporate Accounting - Course Information
MKF_UCFI Corporate AccountingFaculty of Economics and Administration
- Extent and Intensity
- 0/0/0. 4 credit(s). Type of Completion: zk (examination).
- Ing. Eva Hýblová, Ph.D. (lecturer)
- 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
- Fri 6. 3. 16:00–19:50 P102, Fri 20. 3. 16:00–19:50 P102, Sat 18. 4. 12:00–15:50 P303
- Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
- fields of study / plans the course is directly associated with
- Course objectives
- The aim of the course is to acquaint students with the accounting procedures in various business corporations. The course focuses on the preparation of financial statements, the distribution of profit and loss in individual types of business corporations and the preparation of consolidated financial statements.
- 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.
- Introduction to corporation accounting:
- Characteristics of Czech accounting legislation. Act No. 563/1991 Coll. on Accountancy, Regulation 500/2002 Coll., Czech Accounting Standards).
- Closing of books:
- Taking-inventory of assets and liabilities.
- Closing operation for inventories.
- Impairment of receivables.
- Deferred expenses, accrued income, accrued expenses, deferred income.
- Foreign currency transaction.
- Recognition of reserves.
- Tax calculation (tax payable and deferred tax).
- Individual financial statements (balance sheet, income statement, cash flow statement, equity statement).
- Consolidated financial statements:
- Consolidation methods (full consolidation method; proportionate consolidation method; equity method).
- required literature
- Účetnictví firem. Studijní materiál umístěný ve složce předmětu v ISU.
- 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
- Teaching methods
- The subject is taught within three tutorials consisting of 12 classes.
- Assessment methods
- The course has a form of three tutorials (12 hours). 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 one scheduled test and essay. The minimum success rate to pass them is 60%.
- Language of instruction
- Further Comments
- Study Materials
The course is taught annually.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/econ/spring2020/MKF_UCFI