MKF_UCFI Corporate Accounting

Faculty of Economics and Administration
Spring 2021
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
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 (probably available only in Czech)
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 12 hodin.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020.
  • Enrolment Statistics (Spring 2021, recent)
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