MPF_UCFI Corporate Accounting

Faculty of Economics and Administration
Spring 2014
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: zk (examination).
Ing. Eva Hýblová, Ph.D. (seminar tutor)
doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)
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
Timetable of Seminar Groups
MPF_UCFI/01: No timetable has been entered into IS. E. Hýblová
MPF_UCFI/02: No timetable has been entered into IS. E. Hýblová
MPF_UCFI/03: Mon 11:05–12:45 P312, E. Hýblová
Prerequisites (in Czech)
! PFUCFI Corporate Accounting
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 96 student(s).
Current registration and enrolment status: enrolled: 0/96, only registered: 0/96
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.
  • 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.
    required literature
  • HÝBLOVÁ, Eva. Účetnictví firem. 1. vyd. Brno: Masarykova univerzita, 2006. 108 s. ISBN 8021041765. info
  • Zákon 563/1991 Sb, o účetnictví, v aktuálním znění
  • České účetní standardy
    not specified
  • Vyhláška 500/2002 v aktuálním znění
  • Zákon č. 513/1991 Sb., obchodní zákoník, v aktuálním znění
  • Kolektiv autorů, Účetnictví podnikatelů 2012, ISBN: 978-80-7357-744-5 , Wolters Kluwer, 2012
Teaching methods
The course is taught within two hours of seminars per week. The seminars require an active participation, the emphasis is on self-study. Seminars are aimed at accounting operations, stemming from different types of commercial companies and changes in equities.
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
Further comments (probably available only in Czech)
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PFUCFI.
Information about innovation of course.
This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

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The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Spring 2014, recent)
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