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Accounting of Business Companies

Type of study Follow-up Master
Language of instruction Czech
Code 117-0310/05
Abbreviation ÚOS
Course title Accounting of Business Companies
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.

Osnova předmětu

1. The nature and characteristics of ownership operations.
2. Valuation in transaction with business.
3. Accounting principles, financial statements, opening balance sheets and audits in transactions with business.
4. Acquisition (contribution, purchase of a business) - legal, accounting and tax aspects.
5. Mergers of business companies, eventually other forms of business companies’ transformation (transfer of assets to the partner, splitting). Common legal, accounting and tax base and differences of particular forms of transformations.
6. Change of legal form as a necessary operation for mergers of capital and private companies.
7. Case studies, practical applications of operations with business.

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.