Conditions for granting classified credit:

1. participation in the exercises (participation is compulsory).

2. successful completion of a control test, which consists of two parts:

(a) open questions: 10 questions with 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.

The final classification is based on the ECTS.

The aim of the course is to provide students with a more comprehensive view of selected economic operations and to highlight the links 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 operations.

1. Introduction to the issues (methodology of dealing with non-standard economic transactions - the interconnection of corporate law, finance, accounting and taxation; working with selected legal information systems - demonstration; working with case law; using the conclusions of the minutes of the Coordination Committee; interpretation of the National Accounting Council).

2. Borrowing (definition; differences from other institutions; use in financing (advantages and disadvantages); borrowing and its tax implications in the case of capital-related entities (including the low market capitalisation test)).

3. Securities transactions (division of securities in accounting; valuation of securities; taxes in securities transactions).

4. Share transactions (possible share transactions; accounting and taxation of selected share transactions).

5. Equity transactions (other comprehensive income of previous years; corrections of material errors in expenses and income of previous accounting periods; distribution of profits and other equity resources to shareholders, including conditions for their payment; advances on profit-sharing).

Lectures and tutorials are held in the first half of the semester. In the lectures, students are introduced to the theoretical background and methodological apparatus. In the exercises, they work on solving case studies.

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The aim of the course is to provide students with a more comprehensive view of selected economic operations and to highlight the links 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 complex economic transactions. 

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