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Accounting of the Business Companies

Type of study Doctoral
Language of instruction Czech
Code 117-0939/01
Abbreviation ÚKS
Course title Accounting of the Business Companies
Credits 10
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Dagmar Bařinová, Ph.D.

Subject syllabus

1. Specifics of accounting of capital companies (focused on capital operations, securities), audit, consolidated
2.Closing financial statements
3.International accounting standards, EU directives, US GAAP
4.Ownership operations with the company (dissolution of the company with liquidation, insolvency proceedings, dissolution of the company without liquidation
5.Change of legal form, merger, division of companies

Literature

GRAY, Iain end Stuart MANSON. The Audit Process: principles, practice and cases. London: Van Nostrand Rheinhold,1989. 547 p. ISBN 0-278-00044-4 .
International Accounting Standards 2003. International Accounting Standards Board. London, 2002.
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 s. ISBN 13978-0470-55200-1.

Advised literature

GOODE, Sir Roy. Principles of Corporate Insolvency Law. Sweet& Maxwell Ltd, 2011. 673 p. ISBN 9780414047877 .
HELMINEN,Marjaana. EU Tax Law-Direct Taxation-2011. Amsterdam: IBFD, 2011. 426 p. ISBN 978-90-8722-096-9 
LEIGH, Karen. Personal Bankruptcy and Company Insolvency. United Kingdom: Easyway Guides, 2012. ISBN-13: 978-1847162366 .


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