| Course Unit Code | 117-0310/04 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Choice-compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| BAR36 | doc. Ing. Dagmar Bařinová, Ph.D. |
| Summary |
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| The aim of the course is to provide comprehensive accounting solutions for cases involving significant ownership operations with the business as a whole, focusing on acquisitions and mergers. The emphasis is placed on the clarification of basic terminology, the projection of fundamental business-legal conditions and principles of valuation of assets and liabilities into the accounting of the involved persons including tax effects arising from ownership operations. |
| Learning Outcomes of the Course Unit |
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1. To emphasize the connection of accounting, business and tax legislation in
establishing the business company and at capital operations.
2. To clarify the substance of equity accounting operations in business entities.
3. To explain the importance and accounting of securities and shares in business
entities.
5. To emphasize the differences of determination the financial result and its
distribution according to individual forms of business entities.
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| Course Contents |
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Company Capital:
-emergence (in cash, in-kind contributions);
-the possibility of increasing the capital;
-reasons and ways to reduce the share capital;
-the importance of capital funds, funds from profits;
-securities transactions;
-profit, its identification, distribution and taxation;
-specific limited liability company.
A public company, limited partnership:
-deposits, results of operations, distribution, taxation.
Silent Community:
-formation, the settlement of the share of profit (loss) of taxation. |
| Recommended or Required Reading |
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| Required Reading: |
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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. |
DĚDIČ, Jan a kol. Přeměny obchodních společností a družstev pro podnikatelskou praxi. Praha: POLYGON, 2012. 368 s. ISBN 978-80-7273-170-1.
MILLER-NOBLES, Tracie L. Horngren's Financial & Managerial Accounting. Harlow: Pearson, 2022. 964 stran. ISBN 978-1-292-41232-0.
SKÁLOVÁ, Jana. Účetní a daňové souvislosti přeměn obchodních společností. 2. vyd. Praha: Wolters Kluwer ČR, 2015. 248 s. ISBN 978-80-7478-699-0.
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| Recommended Reading: |
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| ACCOUNTING LEGISLATION IN 2011(2012). Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2011. 446 p. |
JOSKOVÁ, Lucie, Jan ŠAFRÁNEK, Pěva ČOUKOVÁ a Tomáš PODŠKUBKA. Fúze – právo, účetnictví a daně. Praha: Linde Praha, 2012. 147 s. ISBN 978-80-7201-885-7. KOLEKTIV AUTORŮ. Fúze – právo, účetnictví a daně. Praha: Linde, 2012. 147 s. ISBN 978-80-7201-885-7.
KOLEKTIV AUTORŮ. Likvidace obchodních společností 2014. Olomouc: ANAG, 2014. ISBN 978-80-7263-877-2. |
| Planned learning activities and teaching methods |
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| Lectures |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Examination | Examination | 100 | 51 |