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Lecturer(s)
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Svitáková Bohumila, Ing. Ph.D.
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Šteker Karel, Ing. Ph.D.
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Kozubíková Eliška, Ing. Ph.D.
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Course content
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- Czech accounting legislation - the Act on Accounting, the regulation of the Ministry of Finance of the Czech Republic implementing the Act on Accounting, the Czech accounting standards. - Preparation of all valid statements in the CR - the requirements of financial statements (balance sheet, income statement, notes to the statements), the preparation and consistency of financial statements (balance sheet, income statement, statement of cash flows, statement of changes in equity). - Deferred tax - legislative adjustment to deferred tax, the methods for calculating deferred tax, deferred tax accounting. - Transactions with securities and derivatives - the valuation of securities and derivatives, acquisition accounting, revaluation and disposal of securities (stocks, bonds, bills) and derivatives (forwards, options). - Transactions in equity - individual components of equity, their importance, monetary and non-monetary investments in companies, share transfer, settlement amount, ways to increase and decrease basic capital. - Transactions with company - deposit, sale and lease of company, creation of difference in valuation and goodwill, consolidation (mergers, acquisitions), distribution, transfer of assets to a partner, change of legal status, liquidation. - Environmental accounting - historical context of environmental accounting, environmental accounting at the macroeconomic level, environmental accounting at the corporate level, the current state of implementation of environmental accounting in the CR.
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Learning activities and teaching methods
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Lecturing, Dialogic (Discussion, conversation, brainstorming), Methods for working with texts (Textbook, book)
- Participation in classes
- 52 hours per semester
- Home preparation for classes
- 25 hours per semester
- Preparation for course credit
- 30 hours per semester
- Preparation for examination
- 40 hours per semester
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| prerequisite |
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| Knowledge |
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| Financial Accounting II follows on from and builds upon the course Basics of Accounting and Financial Accounting I. |
| Financial Accounting II follows on from and builds upon the course Basics of Accounting and Financial Accounting I. |
| learning outcomes |
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| legislative regulations on accounting entities and financial reporting |
| legislative regulations on accounting entities and financial reporting |
| tax implications in accounting |
| tax implications in accounting |
| internal accounting policies |
| internal accounting policies |
| more complex accounting transactions, particularly in the area of securities and equity |
| more complex accounting transactions, particularly in the area of securities and equity |
| accounting operations of business corporation conversions |
| accounting operations of business corporation conversions |
| environmental accounting |
| environmental accounting |
| Skills |
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| apply Czech legislative standards when dealing with accounting transactions and preparing reports |
| apply Czech legislative standards when dealing with accounting transactions and preparing reports |
| prepare all accounting statements arising from Czech legislative standards and explain the accounting information contained therein |
| prepare all accounting statements arising from Czech legislative standards and explain the accounting information contained therein |
| draw up internal accounting directives |
| draw up internal accounting directives |
| perform tax analysis and calculate deferred tax |
| perform tax analysis and calculate deferred tax |
| account for more complex accounting transactions, particularly in the area of securities, equity transactions and corporate conversions |
| account for more complex accounting transactions, particularly in the area of securities, equity transactions and corporate conversions |
| explain the basic aspects of environmental accounting |
| explain the basic aspects of environmental accounting |
| teaching methods |
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| Knowledge |
|---|
| Lecturing |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Lecturing |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| assessment methods |
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| Grade (Using a grade system) |
| Composite examination (Written part + oral part) |
| Composite examination (Written part + oral part) |
| Grade (Using a grade system) |
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Recommended literature
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České účetní standardy pro účetní jednotky, ve znění pozdějších předpisů.
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United Nations, European Union, Food and Agriculture Organization of the United Nations, International Monetary Fund, Organisation for Economic Co-operation and Development a The World Bank. System of Environmental-Economic Accounting 2012- Central Framework.. United Nations, New York, 2014. ISBN 987-92-1-161563-0.
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Vyhlášky MF ČR č. 501-504/2002 Sb. kterými se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
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Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů a zákon č. 125/2008 Sb., o přeměnách obchodních společností a družstev, ve znění pozdějších předpisů.
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ANTWEILER, W. Elements of environmental management. Toronto: University of Toronto Press, 2014. ISBN 978-1-4426-2613-3.
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FREEDMAN, M., JAGGI, B. Sustainability, environmental performance and disclosures. Bingley, U.K.: Emerald, 2010.
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SKÁLOVÁ, J. Daně v účetnictví. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-832-2.
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SKÁLOVÁ, J. Účetní a daňové souvislosti přeměn obchodních společností. Praha: Wolters Kluwer ČR, 2015. ISBN 978-80-7478-700-3.
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STROUHAL, J. Zveřejňování obchodních korporací. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-157-6.
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ŠTEKER, K., OTRUSINOVÁ, M. Jak číst účetní výkazy. Základy českého účetnictví a výkaznictví. Praha: GRADA, 2016. ISBN 978-80-271-0048-4.
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