OPF:FIUNAUOS Accounting of Business Compani - Course Information

FIUNAUOS Accounting of Business Companies

Extent and Intensity

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

Teacher(s)

Ing. Ivana Koštuříková, Ph.D. (lecturer)
Ing. Ivana Koštuříková, Ph.D. (seminar tutor)

Guaranteed by

Ing. Ivana Koštuříková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina

Prerequisites

There are no conditions to complete the course and the course can be recorded independently from other courses.

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

• Economy of Enterprise in Trade and Services (programme OPF, N_EKOMAN)

Course objectives

The aim of this course is to master the expertise and skills in the field of accounting in various legal forms of companies linked to the corporation law. The emphasis is put on specific economic transactions in the accounts of the personal and capital companies and on the explanatory power of their financial statements. In this connection there are not neglected problems of accounting operations relating to registered capital´s changes, financial transactions with the company, as well as gaining knowledge of financial statements and winding up companies.

Syllabus

• 1. Substance of corporate accounting and legislation
  2. Public company
  3. Limited partnership
  4. Limited company
  5. Joint-stock company
  6. Registered capital´s transactions - increase of RC
  7. Registered capital´s transactions - decrease of RC
  8. Contribution of enterprise
  9. Sale of enterprise
  10. Lease of enterprise
  11. Profit or loss and corporate income taxation
  12. Financial statements of corporations
  13. Winding up corporations
  

Literature

required literature
• KUMAR, S. A. Corporate Accounting. New Delhi: Himalaya Publishing House, 2010. ISBN 9789350431474. info
• GOYAL, V. K. Corporate Accounting. New Delphi: Excel Books, 2007. ISBN 81-7446-553-7. info

recommended literature
• The Journal of Corporate Accounting & Finance. New York: Wiley Periodicals. info
• PATON, W. A. An introduction to corporate accounting standards. Mason, Ohio: South-Western Cengage Learning, 2012. ISBN 9781111525552. info

Teaching methods

Skills demonstration
Seminar classes

Assessment methods

Credit

Language of instruction

English

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

attendance in seminars 50 %, ongoing test (minimally 70% successfulness), course credit test (minimally 70% successfulness)

Activity	Difficulty [h]
Ostatní studijní zátěž	60
Přednáška	13
Seminář	13
Zápočet	30
Summary	116

• Enrolment Statistics (Winter 2014, recent)
  
• Permalink: https://is.slu.cz/course/opf/winter2014/FIUNAUOS