ESF:MPF_FIU3 Financial Accounting 3 - Course Information
MPF_FIU3 Financial Accounting 3Faculty of Economics and Administration
- 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