UCPACC Accounting Counselling

School of Business Administration in Karvina
Summer 2008
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
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
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)
Language of instruction
Czech
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 (recent)
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