Accounting for companies and cooperatives

Syllabus

Indicative content: 1. Establishment and specifics of personal business companies. Definition of the necessary documents and determination of the procedures necessary for the establishment of personal business companies (general partnership, limited partnership and limited liability company).Identification of specifics from the accounting point of view when establishing and creating business companies. 2. Establishment and specifics of a private joint-stock company. Definition of the necessary documents and determination of the procedures necessary for the establishment of a private joint-stock company. Need and determination of individual types of shares when establishing a private joint-stock company (nominal value, issue price, issue premium). 3. Establishment and specifics of a public joint-stock company. Definition of the necessary documents and determination of the procedures necessary for the establishment of a public joint-stock company. Need and determination of individual types of shares when establishing a public joint-stock company (nominal value, issue price, issue premium). 4. Establishment and specifics of cooperatives. Definition of the procedures for establishing a cooperative (agricultural cooperative, production cooperative, service cooperative, small cooperative).Pointing out the differences in the functioning of cooperatives compared to business companies. 5. Establishment and specification of associations. Definition of individual types of associations through which business entities can carry out business activities without the establishment and existence of a business company. 6. Carrying out business activities by a person who carries out business activities on the basis of an authorization other than a trade license. Definition of accounting procedures and specification of the accounting of persons who do business on the basis of an authorization other than a trade license. The impact of their activities on accounting and financial statements. 7. Legal document of incorporation and its impact on accounting. Definition of the necessary information obtained from the articles of association, foundation agreement or foundation deed for the purposes of preparing the opening balance sheet and subsequent accounting. 8. Determination of the subject of business and its impact on accounting. Definition of the subject of business of business companies and their impact on accounting and reporting in the accounting unit. Stressing the importance of defining the exact subject of business and then correctly accounting for individual accounting cases carried out during the accounting period. 9. Specifics of accounting for real estate agencies, law firms. Definition of the specific activities of real estate and law firms. Establishing the requirements for keeping accounts and preparing financial statements for specific activities within the scope of real estate and law firms. 10. Concession agreements and impact on accounting. Specifics and definition of activities related to the concession agreement and its subsequent impact on accounting. Processing of an internal directive necessary for the provision of commission services. 11 Consignment warehouse from an accounting perspective. Specifics and definition of activities related to the consignment warehouse and the subsequent impact on accounting and financial statements. 12. Archivation for accounting. Specification of the needs for archiving accounting, legal regulations, forms of archivation. 13. Archivation for accounting. Method and options for maintaining archiving.