| Course Unit Code | 117-0364/04 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Choice-compulsory type B |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | Second Year |
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| Semester when the Course Unit is delivered | Winter 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. |
| RAN03 | Ing. Kateřina Krzikallová, Ph.D. |
| Summary |
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| The aim of the course is to familiarise students with various forms of business activities termination with a focus on liquidation and bankruptcy proceedings including the definition of different specifications for the termination of business activities of business companies and self-employed persons in connection with commercial law and the Accounting Act with a focus on bankrupt and subsequently on insolvency proceedings. Specifics of debt relief as a personal bankruptcy. Comparison of personal bankruptcies in other countries of the world. |
| Learning Outcomes of the Course Unit |
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1st Evaluate the company in bankruptcy and proposed termination of its activities.
2nd Overview of current legislation.
3rd Develop an application for insolvency proceedings, including attachments.
4th Specify and evaluate flaws including the determination of their causes, which led the crisis of the company |
| Course Contents |
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Framework syllabus of lectures:
1. Introductory lecture. Familiarisation with literature, aim and content of the course.
2. Receivables in the frame of liquidation and bankruptcy proceedings – legal, accounting and tax perspective.
3. Securitization of bad debts (credit, assignment, bills of exchange, arbitration, court proceedings, notarial deed).
4. Acknowledgement of the debt and its essentials, enforceable and unenforceable debt)
5. Receivables within liquidation and insolvency proceedings – legal, accounting and tax aspects.
6. Accounting and tax aspects of receivables in the process of liquidation and insolvency proceedings.
7. Selected questions of accounting and taxation at the dissolution of the company in liquidation.
8. Legal context in the insolvency proceedings.
9. Debt relief - proposal and its essentials, definition of conditions, forms of debt relief, permission and approval of debt relief, deadlines, course, application of creditors, practical example.
10. Reorganization - definition of basic terminology and definition of conditions for application in practice.
11. Monetization of assets in insolvency proceedings.
12. Accounting and tax context of insolvency proceedings.
13. Proportional distribution of assets from insolvency assets, a practical example of monetization of assets in bankruptcy.
14. Insolvency proceedings with a European international element. Application of Council regulation No 1346/2000/ EC on insolvency proceedings.
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| Recommended or Required Reading |
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| Required Reading: |
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ROSE, Paul. Money and Capital Markets. 11th ed. Boston: McGraw-Hill Education,2021. 736 p. ISBN 978-126-4120-62-8.
STIGLITZ, Joseph E. and Jay K. ROSENGARD. Economics of the Public Sector. 4th ed. New York: W. W. Norton & Company, 2015. 923 p. ISBN 978-0-393-93709-1.
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MARŠÍKOVÁ, Jolana.Insolvenční řízení z pohledu dlužníka a věřitele se vzory a judikaturou. 6. vyd. Plzeň: Aleš Čeněk, 2019. 294 s. ISBN 978-80-7380-766-5.
POKORNÁ, Jarmila a kol. Zrušení a zánik obchodní korporace s likvidací. Praha: Wolters Kluwer ČR, a. s., 2020. 272 s. ISBN 978-80-7598-815-7.
ROBINSON, Thomas R. International Financial Statement Analysis. 4th ed. Hoboken: John Wiley & Sons, 2020. 1008 p. ISBN 978-1-119-62805-7. |
| Recommended Reading: |
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BĚLOHLÁVEK, Alexander J. EU and international insolvency proceedings:Regulation
(EU) 2015/848 on insolvency proceedings. Commentary. Vol. I., II. 1 st edition. The Hague: Lex Lata, 2020. ccllxxi + 1887 p. ISBN 978-90-829824-3-5.
MARTOCCHIO, Joseph J. Employee Benefits: a Primer for Human Resource
Professionals. 5th ed. New York, NY: McGraw-Hill/Irwin, 2014. 381 p. ISBN 978-0-07-802948-6. |
BĚLOHLÁVEK, Alexander J. EU and international insolvency proceedings:Regulation (EU) 2015/848 on insolvency proceedings. Commentary. Vol. I., II. 1 st edition. The Hague: Lex Lata, 2020. ccllxxi + 1887 p. ISBN 978-90-829824-3-5.
HÁSOVÁ, J., MORAVEC, T., VALENTA, P. Vybrané instituty insolvenčního zákona v rozhodnutích Nejvyššího soudu. Praha: C. H. Beck, 2019, 231 s. ISBN 978-80-7400-553-4.
PILÁTOVÁ, Jana a kol. Likvidace obchodních společností. 6. vyd. Olomouc: ANAG, spol. s. r. o., 2017. 264 s. ISBN 978-80-7554-101-7. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials, Project work |
| 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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| Credit | Credit | 85 (85) | 85 |
| projekt | Project | 85 | 85 |