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Ukončeno v akademickém roce 2012/2013

Accounting of Capital Companies

Type of study Bachelor
Language of instruction Czech
Code 117-0346/02
Abbreviation ÚKS
Course title Accounting of Capital Companies
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator prof. Ing. Viola Šebestíková, CSc.

Osnova předmětu

Characteristics of companies
The emergence of companies, cash and kind contributions.
Cases-raising capital.
Reductions in capital cases.
Other transactions with equity.
Operations with securities.
The collection, taxation and settlement results.

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. ISBN 0-278-00044-4 .
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 .


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