MPF_FIU3 Financial Accounting 3

Faculty of Economics and Administration
Spring 2017
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: zk (examination).
Ing. Bc. Jana Hvozdenská, Ph.D. (seminar tutor)
Ing. Veronika Kajurová, Ph.D. (seminar tutor)
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: Thu 14:35–16:15 P104, J. Hvozdenská
BPF_FIU1 Financial Accounting 1 && BPF_FIU2 Financial Accounting 2
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 72 student(s).
Current registration and enrolment status: enrolled: 0/72, only registered: 0/72, only registered with preference (fields directly associated with the programme): 0/72
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 korporací. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2014. 219 s. ISBN 9788073805081. info
    recommended literature
  • SKÁLOVÁ, Jana. Účetní a daňové souvislosti přeměn obchodních společností. 2. aktualizované vydání. Praha: Wolters Kluwer, 2015. 245 s. ISBN 9788074786990. info
  • DVOŘÁK, Tomáš. Přeměny a přeshraniční přeměny obchodních společností a družstev. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2013. lii, 486. ISBN 9788073579708. 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.
Credit evaluation note: k = 1.
Information on course enrolment limitations: Tento předmět je určen pouze studentům ESF
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Spring 2016, Spring 2018, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Spring 2017, recent)
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