Accounting of Business Companies

Accounting of Business Companies
117-0310/01
čeština Accounting of Business Companies
117-0310/02
čeština Accounting of Business Companies
117-0310/03
čeština Accounting of Business Companies
117-0310/04
čeština Accounting of Business Companies
117-0310/05
čeština

Summary

The aim of the course is to provide comprehensive accounting solutions for cases involving significant ownership operations with the business as a whole, focusing on acquisitions and mergers. The emphasis is placed on the clarification of basic terminology, the projection of fundamental business-legal conditions and principles of valuation of assets and liabilities into the accounting of the involved persons including tax effects arising from ownership operations.

Literature

ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2011. 446 p.
International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009.
PUTTICK, George and Sandy van ESCH. The Principles and Practice of Auditing. Juta and Company Ltd, 2008. 528 p. .
WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

Advised literature

ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2011. 446 p.

back to search page

Language of instruction	čeština, čeština, čeština, čeština, čeština
Code	117-0310
Abbreviation	ÚOS
Course title	Accounting of Business Companies
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.