OPF:FIUBPUCP Accounting Counselling - Course Information

FIUBPUCP Accounting Counselling

Extent and Intensity

1/1/0. 4 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Iris Šimíková (lecturer)
doc. Ing. Jana Janoušková, Ph.D. (seminar tutor)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)
Ing. Iris Šimíková (seminar tutor)

Guaranteed by

Ing. Iris Šimíková
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.

Prerequisites

FIUBAFUA Financial Accouting I || FIUBPFUA Financial Accounting I || UCBAFUA Financial Accouting I || UCBPFUA Financial Accounting I
Successfull completion of course is conditioned by completion of Financial accounting I.

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Accounting and Taxes (programme OPF, B_EKOMAN)

Course objectives

The course intends to teach students, based on the knowledge of the accounting theory and practice, to resolve comprehensive accounting and taxation problems so that they could perform economic counselling activity for different business and non-business entities. There is an obvious relation to the particularities of accounting and taxation terminology, idiosyncrasies of taxation of business entities, goodwill, leasing, fixed assets and special problems of financial assets with practice in law, accounting, social, tax and other aspects of the accounting theory and practice. Adequate attention is also paid to the relation of such entities with the Czech Republic's membership in the European Union (knowledge of international accounting organisations and institutions - professional and academic, knowledge of application of the individual forms of the international harmonisation of accounting, the issues related to the international harmonisation of taxation and taxation coordination). The aim of the course is to make students familiar with the existing models of professional accounting counselling including the individual certification systems (certification of the accounting profession in CZ and other EU countries. Finally, the instruction is supposed to make students familiar with selected accounting (economic) software products.

Syllabus

• 1. Long terms financial assets
  2. Godwill, long terms assets in accounting
  3. Received operating
  4. Leasing
  5. The consolidated accounting balance sheet
  6. Audit
  7. Accounting anuall report
  8. Destruction of enterprizes
  9. Taxation in accounting - special accounting problems
  10. International harmonisation of accounting
  11. Certification of the Accounting Profession in CZ" System and Certification of the Accounting Profession in Selected EU Countries
  12. Models of professional accounting counselling
  13. International accounting organisations and institutions
  

Literature

required literature
• BLECHOVÁ, B., JANOUŠKOVÁ, J. Podvojné účetnictví v příkladech 2012. Praha: Grada Publishing, 2012. ISBN 978-80-247-4185-7. info
• RYNEŠ, P. Podvojné účetnictví a účetní závěrka 2011. Olomouc: ANAG, 2011. ISBN 978-80-7263-633-4. info
• BLECHOVÁ, B. Účetní poradenství. Karviná, 2011. info
• MFCR. Vyhláška č.500/2002 Sb., pro podnikatele ve znění pozdějších novel. Praha, 2011. info
• JANOUŠKOVÁ, J. Odložená daň z příjmů dle českých i mezinárodních účetních standardů. Praha, 2007. ISBN 978-80-247-1852-1. info

recommended literature
• Časopisy: Finanční zpravodaj, Finanční daňový a účetní bulletin, Buletin daňových poradců. info
• České účetní standardy pro podnikatele. info
• International Accounting Standards 2010. The full text of all IAS and SIC extant at 1 January 2010. info
• Zákon o dani z příjmů č. 586/1992 Sb., ve znění pozdějších předpisů. info
• Zákon o účetnictví č. 563/1991 Sb. ve znění pozdějších předpisů. info
• MFCR. Finanční zpravodaj. Praha, 2011. info
• Bilance spol.s.r.o. Účetnictví. praha, 2011. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Grade

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

attendance in seminars 60%, ongoing test, combined exam

Activity	Difficulty [h]
Ostatní studijní zátěž	50
Přednáška	13
Seminář	13
Zkouška	40
Summary	116

• Enrolment Statistics (Summer 2016, recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2016/FIUBPUCP