FIUNAUOS Accounting of Business Companies

School of Business Administration in Karvina
Winter 2016
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
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)
ActivityDifficulty [h]
Ostatní studijní zátěž60
Přednáška13
Seminář13
Zápočet30
Summary116
The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2017, Winter 2018.
  • Enrolment Statistics (Winter 2016, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2016/FIUNAUOS