MPF_FIU3 Financial Accounting 3

Faculty of Economics and Administration
Autumn 2009
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
Timetable of Seminar Groups
MPF_FIU3/1: Mon 12:50–14:30 S311, J. Sedláček
MPF_FIU3/2: Mon 11:05–12:45 S311, J. Sedláček
(( PFFUI Financial Accounting I || BPF_FIU1 Financial Accounting 1 )&&( PFFUII Financial Accounting II || BPF_FIU2 ))||(( KFFUI Financial Accounting I || BKF_FIU1 Financial Accounting 1 )&&( KFFUII Financial Accounting II || BKF_FIU2 ))
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.
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).
  • Vomáčková, Hana: Účetnictví akvizicí, fúzi a jiných vlastnických transakcí. Praha: POLYGON, 2002. 360 s. ISBN 80-7273-065-7.
  • Sedláček, Jaroslav: Účetnictví přeměn obchodních společností. Brno: MU ESF, 2009. 150 s.
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.
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
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Autumn 2009, recent)
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