Course: Accounting Law

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Course title Accounting Law
Course code KFP/BIP
Organizational form of instruction Seminary
Level of course Master
Year of study not specified
Semester Winter and summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Bárková Dana, Ing. Mgr. Ph.D.
Course content
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

Learning activities and teaching methods
Instruction based on dialogue, Task-based study method, Seminar
  • Contact hours - 26 hours per semester
  • Presentation preparation (report) (1-10) - 10 hours per semester
  • Preparation for an examination (30-60) - 42 hours per semester
prerequisite
professional knowledge
understand system of accounting
possess basic knowledge of a structure of a legal norm and a court finding
professional skills
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
general eligibility
N/A
N/A
learning outcomes
professional knowledge
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
professional skills
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
general eligibility
N/A
N/A
teaching methods
professional knowledge
Seminar
Task-based study method
Instruction based on dialogue
assessment methods
Combined exam
Skills demonstration during seminar
Individual presentation at a seminar
professional skills
Oral exam
Individual presentation at a seminar
general eligibility
Oral exam
Individual presentation at a seminar
Recommended literature
  • www.ifrs.org.
  • Zákon č. 563/1991 Sb., o účetnictví, v platném znění, vyhláška č. 500/2002 Sb., České účetní standardy (ÚZ 1111).
  • Zákon o auditorech : komentář. Vyd. 1. Praha : Wolters Kluwer ČR, 2009. ISBN 978-80-7357-464-2.
  • Zákon o účetnictví s komentářem : s účinností od 1.1.2016. První vydání. 2015. ISBN 978-80-247-5804-6.
  • Zákon o účetnictví v praxi. 5., aktualiz. vyd. Praha : Grada Publishing, 2011. ISBN 978-80-247-3848-2.
  • Zákon o účetnictví 563/91 Sb., ve znění pozdějších předpisů. 1. vyd. Praha : Bilance, 2009. ISBN 80-86371-38-7.
  • Bárková, Dana; Heřmanová, Andrea; Mauricová, Ivana. Účetnictví ve světle judikatury/. První vydání. 2016. ISBN 978-80-261-0682-1.
  • Hinke, Bárková. Účetnictví 1: základní kurz. Praha, 2010. ISBN 978-80-247-3384-5.
  • Hinke, J., Bárková, D. Účetnictví 1: Aplikace principů a technik. Praha, 2011. ISBN 978-80-247-3953-3.
  • Hinke, Jana; Bárková Dana, Hruška, Zdeněk. Účetnictví 2: pokročilé aplikace. Praha: Grada publishing.. Praha, 2016. ISBN 978-80-247-4281-.
  • Hinke, Jana; Bárková, Dana. Účetnictví 2 : pokročilé aplikace. 1. vyd. Praha : Grada Publishing, 2010. ISBN 978-80-247-3516-0.
  • Hruška, Vladimír. Účetní případy pro podnikatele 2016. Praha : Grada, 2016. ISBN 978-80-247-5802-2.
  • Chmelík, Jan; Bruna, Eduard. Hospodářská a ekonomická trestná činnost. První vydání. 2015. ISBN 978-80-7408-109-5.
  • Kocina, Jan. Daňové trestné činy. Plzeň : Vydavatelství a nakladatelství Aleš Čeněk, 2014. ISBN 978-80-7380-442-8.
  • Kovanicová, Dana. Finanční účetnictví : světový koncept. 3.aktualiz. vyd. Praha : Polygon, 2007. ISBN 80-7273-062-2.
  • Müllerová, Libuše; Šindelář, Michal. Účetnictví, daně a audit v obchodních korporacích. První vydání. 2016. ISBN 978-80-247-5806-0.
  • Volkánová, Zdenka. Podvody v účetnictví firem : jak se jim bránit. Praha : Linde Praha, 2014. ISBN 978-80-7201-945-8.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Law Public Administration (14) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (15) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (12) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (11) Law, legal and public administration proceeding - -
Faculty of Law Law (14) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (13) Law, legal and public administration proceeding - -
Faculty of Law Law (15) Law, legal and public administration proceeding - -
Faculty of Law Law (13) Law, legal and public administration proceeding - -
Faculty of Law Law (16) Law, legal and public administration proceeding - -
Faculty of Law Public Administration (16) Law, legal and public administration proceeding 2 Winter
Faculty of Law Law (11) Law, legal and public administration proceeding - -
Faculty of Law Law (17) Law, legal and public administration proceeding - -