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Main menu for Browse IS/STAG
Course info
KFP / BIP
:
Course description
Department/Unit / Abbreviation
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KFP
/
BIP
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Accounting Law
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
3
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Seminar
2
[Hours/Week]
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Course credit prior to examination
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No
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Course credit prior to examination
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No
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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-
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Occ/max
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|
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Summer semester
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0 / -
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100 / -
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3 / -
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter + Summer
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Semester taught
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Winter + Summer
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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-
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
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Evaluation scale |
1|2|3|4 |
Substituted course
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None
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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Get oriented in legal environment and case law in the areas of accounting, record keeping, financial reports and their audit, accounting professions.
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Requirements on student
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Attendance (for active participation in seminars, a student can obtain up to 30 % of final grade) Presentation of a selected case from the area covered in the course Oral examination (4 question from the topics covered during the course)
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Content
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1. Overview of accounting law in the Czech Republic
2. The Act on Accounting (No.563/1991 Coll.), accounting decrees, case law connected with the act
3. Financial reports, it legal bindness, relation to accounting and commercial law
4. Accounting profession - certified accountants, auditors, tax advisors - legal environment, professional conduct, accountability, related case-law
5. Tax law and accounting law rapport, related case-law
6. Relation of accounting law and other areas of public and private law, related case-law
7. Forensic accounting
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Activities
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Fields of study
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Studentům je k dispozici kurz v Google Classroom se všemi podstatnými informacemi a materiály.
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Guarantors and lecturers
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Literature
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-
Basic:
Bárková, Dana; Heřmanová, Andrea; Mauricová, Ivana. Účetnictví ve světle judikatury/. První vydání. 2016. ISBN 978-80-261-0682-1.
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Extending:
Kocina, Jan. Daňové trestné činy. Plzeň : Vydavatelství a nakladatelství Aleš Čeněk, 2014. ISBN 978-80-7380-442-8.
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Extending:
Chmelík, Jan; Bruna, Eduard. Hospodářská a ekonomická trestná činnost. První vydání. 2015. ISBN 978-80-7408-109-5.
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Recommended:
Kovanicová, Dana. Finanční účetnictví : světový koncept. 3.aktualiz. vyd. Praha : Polygon, 2007. ISBN 80-7273-062-2.
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Recommended:
Volkánová, Zdenka. Podvody v účetnictví firem : jak se jim bránit. Praha : Linde Praha, 2014. ISBN 978-80-7201-945-8.
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Recommended:
Hruška, Vladimír. Účetní případy pro podnikatele 2016. První vydání. 2016. ISBN 978-80-247-5802-2.
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Recommended:
Müllerová, Libuše; Šindelář, Michal. Účetnictví, daně a audit v obchodních korporacích. První vydání. 2016. ISBN 978-80-247-5806-0.
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Recommended:
Hinke, J., Bárková, D. Účetnictví 1: Aplikace principů a technik. Praha, 2011. ISBN 978-80-247-3953-3.
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Recommended:
Hinke, Bárková. Účetnictví 1: základní kurz. Praha, 2010. ISBN 978-80-247-3384-5.
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Recommended:
Hinke, Jana; Bárková, Dana. Účetnictví 2 : pokročilé aplikace. 1. vyd. Praha : Grada Publishing, 2010. ISBN 978-80-247-3516-0.
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Recommended:
Hinke, Jana; Bárková Dana, Hruška, Zdeněk. Účetnictví 2: pokročilé aplikace. Praha: Grada publishing.. Praha, 2016. ISBN 978-80-247-4281-.
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Recommended:
www.ifrs.org.
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Recommended:
Zákon č. 563/1991 Sb., o účetnictví, v platném znění, vyhláška č. 500/2002 Sb., České účetní standardy (ÚZ 1111).
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Recommended:
Zákon o auditorech : komentář. Vyd. 1. Praha : Wolters Kluwer ČR, 2009. ISBN 978-80-7357-464-2.
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Recommended:
Zákon o účetnictví s komentářem : s účinností od 1.1.2016. První vydání. 2015. ISBN 978-80-247-5804-6.
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Recommended:
Zákon o účetnictví v praxi. 5., aktualiz. vyd. Praha : Grada Publishing, 2011. ISBN 978-80-247-3848-2.
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Recommended:
Zákon o účetnictví 563/91 Sb., ve znění pozdějších předpisů. 1. vyd. Praha : Bilance, 2009. ISBN 80-86371-38-7.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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26
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Preparation for an examination (30-60)
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42
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Presentation preparation (report) (1-10)
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10
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Total
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78
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
understand system of accounting |
possess basic knowledge of a structure of a legal norm and a court finding |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
apply basic accounting principles in standard situations |
be familiar with a system of Czech court findings |
think analytically |
be able to express and present ideas indipendently, with technical support |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
know legal norms relevant for accounting in the Czech Republic |
be oriented in court findings related to accounting in the Czech Republic |
identify mutual relations of accounting and taxes in the Czech Republic |
Skills - skills resulting from the course: |
ability to work with a court finding |
capture the essence of a court finding |
apply existing law and court findings to model examples |
present results on public with technical support |
Competences - competences resulting from the course: |
N/A |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Combined exam |
Skills demonstration during practicum |
Individual presentation at a seminar |
Skills - skills achieved by taking this course are verified by the following means: |
Oral exam |
Individual presentation at a seminar |
Competences - competence achieved by taking this course are verified by the following means: |
Oral exam |
Individual presentation at a seminar |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Seminar |
Task-based study method |
Discussion |
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