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Lecturer(s)
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Myšková Renáta, doc. Ing. et Ing. Ph.D.
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Course content
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Transactions in the creation of capital companies. Transactions with equity. Transactions with the firm, subjects, mergers and consolidation. Accounting transactions in securities and equity. Transactions in the identification and distribution of profit or loss
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
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Learning outcomes
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The aim of this course is to deepen knowledge in the field of accounting and capital companies, including accounting operations associated with their emergence, changes in equity, reshaping and mergers, consolidation and disappearance, followed by the related basic legal and fiscal ties, based on the current legislation. To cope the aim of the course in a balance context means to understand the basic principles and implications on both own company, as well as the subjects holding the equity.
Graduate will be able to: - identify and implement procedures related to the establishment and the emergence of a capital company in the field of accounting and taxes - balance predict, use and subsequently evaluate the impact of changes in equity transactions with the company, changes in business forms and consolidation of both the company and from the perspective of equity holders
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Discussion
Assignment: Credits are awarded on the basis of written test.
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Recommended literature
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ŠEBESTÍKOVÁ,V.:. Účetní operace kapitálových společností. Praha: Grada Publishing, 2005.
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Zákon č. 90/2012 Sb., o obchodních společnostech a družstvech (zákon o obchodních korporacích).
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Zákon o účetnictví č. 563/1991 Sb., Zákon o dani z příjmu č. 586/1992 Sb., Vyhláška č. 500/2002 a České účetní standardy pro podnikatele v platném znění.
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KOVANICOVÁ, D.:. Finanční účetnictví - světový koncept. 4. vydání. Praha: Polygon, 2003.
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VOMÁČKOVÁ, H.:. Účetnictví akvizicí, fúzí a jiných vlastnických transakcí. 3. vyd. Praha: Bova Polygon, 2005.
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