Course: Accounting of Business Companies

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Course title Accounting of Business Companies
Course code FIU/NAUOS
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction English
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
Course content
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

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 30 hours per semester
  • unspecified - 60 hours per semester
  • unspecified - 13 hours per semester
Recommended literature
  • The Journal of Corporate Accounting & Finance. New York: Wiley Periodicals.
  • GOYAL, V. K. Corporate Accounting. New Delphi: Excel Books, 2007. ISBN 81-7446-553-7.
  • KUMAR, S. A. Corporate Accounting. New Delhi: Himalaya Publishing House, 2010. ISBN 9789350431474.
  • PATON, W. A. An introduction to corporate accounting standards. Mason, Ohio: South-Western Cengage Learning, 2012. ISBN 9781111525552.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Business Economic in Trade and Services (13) Economy 1 Winter