OPF:UCPUCPA Accounting Counselling - Course Information

UCPUCPA Accounting Counselling

Extent and Intensity

1/1/0. 3 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. Ing. Eva Sikorová, CSc. (lecturer)
doc. Ing. Eva Sikorová, CSc. (seminar tutor)

Guaranteed by

doc. Ing. Eva Sikorová, CSc.
Department of Finance and Accounting – School of Business Administration in Karvina

Prerequisites (in Czech)

the course can be registered after the completion of the Accounting course

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives

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, ACCA certification, tax counsellors, tax advisors, auditors and internal auditors certification systems), including the procedural issues regarding the transfer of students, possibilities of transfers of the individual systems and recognition of work experience under the International Educational Standards (IES). Additionally, 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 and non-business entities. Adequate attention is also paid to the relation of such entities to 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). Finally, the instruction is supposed to make students familiar with selected accounting (economic) software products.

Syllabus

• 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, ACCA certification, tax counsellors, tax advisors, auditors and internal auditors certification systems), including the procedural issues regarding the transfer of students, possibilities of transfers of the individual systems and recognition of work experience under the International Educational Standards (IES). Additionally, 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 and non-business entities. Adequate attention is also paid to the relation of such entities to 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). Finally, the instruction is supposed to make students familiar with selected accounting (economic) software products.
  1. Stages of the accounting counselling development (economic, taxation), relation to the legislative regulation, the existing models of professional counselling under the conditions of the Czech Republic.
  2. Determination of the meaning of accounting and taxation counselling in the practice of business and non-business entities.
  3. International professional accounting institutions (IFAC, EAA, EMAA, ISACA, National Accounting Council, Accounting Court)
  4. "Certification of the Accounting Profession in CZ" System
  5. Comparison of the "Certification of the Accounting Profession in Selected EU Countries" systems (France, Great Britain, Netherlands, Italy, Germany, Slovakia and Poland). Other international accounting profession certification systems, CIIA Certification, ISACA Certification
  6. "Accounting Advisor Certification in CZ" System
  7. ACCA (Association of Chartered Certified Accountants) certification system
  8. Comparison and development of national accounting standards and international accounting standards (IFRS/IAS, US GAAP)
  9. National accounting harmonisation
  10. Comparison of accounting of business entities in the Czech Republic and Slovak Republic, comparison with other European Union countries. Accounting aspects of foreign entities' business activity in the Czech Republic
  11. Particularities of accounting of business entities on commencement and termination of business activity (relation to the professional accounting organisations and institutions, Financial Authority, Social Security Authority, Heath Insurance company). Accounting systems in the world and methods of their classification (continental European accounting system, Anglo-American area). Differences in keeping accounting records by business and non-business entities
  12. Determination of criteria in selection of the accounting software
  13. Information system internal audit content Selected accounting (economic) systems (UCTO, DUO, STEREO, K 2, ORACLE database, VEMA programs)
  

Literature

required literature
• KOL. AUTORŮ. Účetnictví podnikatelů 2007. Praha: ASPI, MERITUM, 2007. ISBN 978-80-73577-236-. info
• SIKOROVÁ, E. A KOLEKTIV. České účetní standardy s komentářem. Brno: CP Books, a.s, 2005. ISBN 80-251-0722-1. info
• SIKOROVÁ, E. České účetnictví v kontextu světového vývoje. Karviná: SU OPF, 2004. ISBN 80-7248-278-5. info
• SIKOROVÁ, E. Vstup České republiky do Evropské unie v kontextu rozvoje podnikání a aplikace české účetní a daňové terminologie. Karviná: SU OPF, 2004. ISBN 80-7248-277-7. info
• SIKOROVÁ, E., BARTKOVÁ, H. Komparace účetních a daňových aspektů České a Slovenské republiky. Ostrava: EkF VŠB, 2002. ISBN 80-248-0146-9. info

recommended literature
• ANTONY, R.A. HAWKINS, D.F. MERCHANT, K.A. Accounting.Text and Casess. New York: McGraw Hill Higher Educations,Universi. ISBN 007-125409-9. info
• Časopisy: Finanční zpravodaj, Finanční daňový a účetní bulletin. info
• České účetní standardy pro finanční instituce. info
• České účetní standardy pro podnikatele. info
• České účetní standardy pro pojišťovny. info
• České účetní standardy pro účetní jednotky, u kterých není hlavním předmětem činnosti není podnikání. info
• České účetní standardy pro ÚSC, PO, SF a OSS. info
• České účetní standardy pro zdravotní pojišťovny. info
• International Accounting Standards 2006. The full text of all IAS and SIC extant at 1 January 2006. IASC, London, 2006. info
• Programové příručky. 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
• CHIAPPETTA, B., WILD, J.J. Financial and Managerial Accounting. Madison: McGraw Hill Higher Educations, Universi, 2007. ISBN 13: 978-0-07-3526. info
• SIKOROVÁ, E. Mzdové účetnictví 2006. Brno: Computer Press, a.s., 2006. ISBN 80-251-0948-8. info
• MACINTOSH, N. B. Accounting, Accountants and Accountability. London: Routledge, 2003. ISBN 0-415-27946-1. info
• FOREMAN, A. Tax Handbook. London: ALIED DUNBAR, 2003. ISBN 0-273-65445-4. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Grade

Language of instruction

English

Further Comments

The course can also be completed outside the examination period.

Teacher's information

70% attendance in seminars, ongoing test, combined test

• Enrolment Statistics (Winter 2012, recent)
  
• Permalink: https://is.slu.cz/course/opf/winter2012/UCPUCPA