Lectures and seminars are held in the first half of the semester. In the lecture the students provided the theoretical background and methodological apparatus. In the seminars they are engaged in solving model examples and discussion.

Conditions graduation the subject:

1. participation in the exercises (participation is compulsory).
2. successful completion of a two-part control test:

(a) open questions: 10 questions of 3 points each;

(b) test questions: 10 questions (correct answer 1 point; no answer 0 points; wrong answer - 1 point).

For each part, the student must obtain at least 50% of the points to pass the test.

The final classification is based on the ECTS.

Course completion requirements for the students with the individual study plan:

With the exception of compulsory personal attendance, the student must fulfil the above obligations - passing the test (see above).

1. Introduction (methodology of dealing with non-standard economic transactions - the relations among corporate law, finance, accounting and taxation; selected legal information systems – demonstration of their use; working with case law; using the conclusions as published by the Coordination Committee; interpretations as provided by the National Accounting Council).
2. Transactions with securities (division of securities in accounting; valuation of securities; taxes in securities transactions).
3. Transactions in equity (other profit or loss of previous years; corrections of material errors in expenses and revenues from the previous accounting periods; distribution of profits and other own resources to shareholders, including the conditions for their payment; advances on profit-sharing).
4. Loans (definition; differences from other institutions; use in financing (advantages and disadvantages); loan and its tax implications in the case of capital-related entities (including the low market capitalisation test)).
5. Shareholding transactions (possible shareholding transactions; accounting and taxation of selected shareholding transactions).

The aim of the course is to provide students with a more comprehensive view and understanding of selected economic transactions and to highlight the relations between civil and corporate law, finance, accounting and taxation. Students will also receive some methodological guidance on how to proceed with economic evaluation and resolution of more complicated economic transactions.

Lectures and seminars are held in the first half of the semester. In the lecture the students provided the theoretical background and methodological apparatus. In the seminars they are engaged in solving model examples and discussion.

• Programme BAK-UAD Bachelor's, 3. year of study, summer semester, compulsory