Course: Financial Instruments in Accounting

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Course title Financial Instruments in Accounting
Course code UPEM/PFNU
Organizational form of instruction Lecture + Lesson
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
  • Myšková Renáta, doc. Ing. et Ing. Ph.D.
Course content
Transactions in the creation of capital. Transactions with equity. Transactions with the firm, subjects, mergers and consolidation. Accounting transactions in securities and equity. Transactions in the identification and distribution of profit or loss.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Skills training
Learning outcomes
The aim of this course is to deepen knowledge in the field of accounting and capital companies, including accounting operations associated with their emergence, changes in equity, reshaping and mergers, consolidation and disappearance, followed by the related basic legal and fiscal ties, based on the current legislation. To cope the aim of the course in balance and context means to understand the basic principles and implications of both own company, as well as the subjects which hold equities.
Graduate will be able to: - identify and implement procedures related to the establishment and the emergence of a capital company in the field of accounting and taxes - balance predict, use and subsequently evaluate the impact of changes in equity, transactions with the company, changes in business forms and consolidation of both the company and from the perspective of equity holders.

Assessment methods and criteria
Oral examination, Written examination, Student performance assessment, Discussion

Attendance at seminars is compulsory.
Recommended literature
  • ŠEBESTÍKOVÁ,V.:. Účetní operace kapitálových společností. Praha: Grada Publishing, 2005.
  • Zákon č. 90/2012 Sb., o obchodních společnostech a družstvech (zákon o obchodních korporacích).
  • Zákon o účetnictví č. 563/1991 Sb., Zákon o dani z příjmu č. 586/1992 Sb., Vyhláška č. 500/2002 a České účetní standardy pro podnikatele v platném znění.
  • KOVANICOVÁ,D.:. Finanční účetnictví . 4. vyd. Praha: Polygon, 2003.
  • VOMÁČKOVÁ, H.:. Účetnictví akvizicí, fúzí a jiných vlastnických transakcí. 3. vyd. Praha: Bova Polygon, 2005.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics and Administration Economics and Enterprise Management (2014) Economy 2 Winter
Faculty of Economics and Administration Economics and Enterprise Management (2015) Economy 2 Winter
Faculty of Economics and Administration Economics and Enterprise Management (2013) Economy 2 Winter