UCPACC Accounting Counselling

Obchodně podnikatelská fakulta v Karviné
léto 2008
Rozsah
1/1/0. 3 kr. Ukončení: zk.
Vyučující
doc. Ing. Eva Sikorová, CSc. (přednášející)
doc. Ing. Eva Sikorová, CSc. (cvičící)
Garance
doc. Ing. Eva Sikorová, CSc.
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné
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Cíle předmětu
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.
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