Accounting of Capital Companies

Accounting of Capital Companies
117-0346/01
čeština Accounting of Capital Companies
117-0346/02
čeština Accounting of Capital Companies
117-0346/03
čeština

Anotace

The aim of the course is to explain the interconnection between accounting focused on joint stock companies and limited liability companies with commercial law and the application of tax law. The related accounting transactions are mainly focused on the creation and changes of equity, operations with securities, interests and on determination and distribution of the profit or loss. Accounting operations and tax impacts are dealt with both from the perspective of a business corporation (with possible confrontation with partnership), as well as from the perspective of shareholders, resp. business corporation owners.

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 Accounting Standards 2003. International Accounting Standards Board. London, 2002.
International Financial Reporting Standards 2010. International Accounting Standards Board. London, 2009.
WEYGANDT, Jerry, KIMMEL, Paul and Donald KIESO. Financial Accounting: IFRS Edition. John Wiley&Sons. 2010. 848 p. ISBN 13978-0470-55200-1.

Doporučená literatura

GRAY, Iain and Stuart MANSON. The Audit Process: principles, practice and cases. London: Van Nostrand Rheinhold,1989. 547 p. .
PUTTICK, George and Sandy van ESCH. The Principles and Practice of Auditing. Juta and Company Ltd, 2008. 528 p. .

zpět na vyhledávání

Language of instruction	čeština, čeština, čeština
Code	117-0346
Abbreviation	ÚKS
Course title	Accounting of Capital Companies
Coordinating department	Department of Accounting and Taxes
Course coordinator	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.