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Ukončeno v akademickém roce 2020/2021

Accounting of Business Companies

Type of study Follow-up Master
Language of instruction Czech
Code 117-0310/04
Abbreviation ÚOS
Course title Accounting of Business Companies
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator prof. Ing. Viola Šebestíková, CSc.

Osnova předmětu

Company Capital:
-emergence (in cash, in-kind contributions);
-the possibility of increasing the capital;
-reasons and ways to reduce the share capital;
-the importance of capital funds, funds from profits;
-securities transactions;
-profit, its identification, distribution and taxation;
-specific limited liability company.
A public company, limited partnership:
-deposits, results of operations, distribution, taxation.
Silent Community:
-formation, the settlement of the share of profit (loss) of taxation.

Povinná literatura

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. ISBN 978-0-7021-7268-7 .
WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

Doporučená literatura

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


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