Terminated in academic year 2015/2016

Consolidated Final Accounts

Type of study	Follow-up Master
Language of instruction	Czech
Code	117-0338/03
Abbreviation	KUZ
Course title	Consolidated Final Accounts
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Jana Hakalová, Ph.D.

Subject syllabus

The content of lectures will familiarize students:

a) theoretical issues, including definition of terms:
- financial statements and annual report,
- consolidated financial statements and annual report,
- the importance and users of the consolidated financial statements,
- Group consolidation,
- Notification of consolidation and consolidation rules,
- Consolidated entity and the consolidated entity,
- Methods of preparing the consolidated financial statements (full consolidation,
proportional method,
Consolidation and equity method of consolidation (in return),
- Problems to consolidated financial statements and auditor's annual report,
- Adoption of International Accounting Standards in the consolidation and further
terms.

b) case studies:
- Case study of the issue,
- and other theoretical and practical aspects of this issue.

Literature

BIERMAN, Harold. An introduction to accounting and managerial finance: a merger of equals. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2010. 393 p. ISBN 978-981-427-382-4.
BIERMAN, Harold. Accountin/finance lessons of Enron. A case study. Singapore: Wordl Scientific Publishing Co. Pte. Ltd., 2008. 204 p. ISBN 978-981-279-030-9.
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.

Advised literature

International Accounting Standards Board – 2012 International Financial Reporting Standards IFRS - Consolidated without early application. London: IFRS Foundation, 2011. .

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