PVUCRV Accounting and Analyses in Public Sector

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Pavla Kvapilová (lecturer)
Ing. Hana Jurajdová, Ph.D. (seminar tutor)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Fri 11:05–12:45 P304
  • Timetable of Seminar Groups:
PVUCRV/1: Thu 12:50–14:30 S309, H. Jurajdová
PVUCRV/2: Thu 15:30–17:05 P303, H. Jurajdová
PVUCRV/3: Thu 11:05–12:45 P304, H. Jurajdová
Prerequisites
The assumed knowledge for the course is financial accounting.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course develops and enhances the knowledge, gained in the Financial Accounting course. It focuses solely on the problems of accounting, statistics and analyses of economic management in public sector organisations, i.e. in those organizations that use a different accounting classification compared to the accounting classification in business. After completing the course, i.e. acquiring enhanced knowledge of accounting, statistics and analyses, students will be able to understand the differences between accounting classifications and accounting procedures in non-profit sector organizations and business accounting classifications and accounting procedures accounting of budgetary organisations (characteristics of revenue and expenditure structure, financial relations within local budgets and centrally controlled organisations, economic activity, specific character of small villages) accounting of allowance organisations (characteristics, specific features), accounting of public utility associations (characteristics, specific features) accounting of other non-profit organisations (civic associations, political parties, foundations, churches etc.). All the above-mentioned types of organizations are also described in terms of statistics, economy analysis and taxes.
Syllabus
  • Introduction – revision of finantial accounting terms
  • 1. Single entry bookkeeping of non-profit making organizations
  • 2. Accounting specifics of non-profit making organizations
  • 3. Accounting specifics of independent non-profit making organizations, governmental departments and municipalities
  • 4. Budget patterns
  • 5. Financial statements
  • 6. Management revision and audit in public administration organizations
Literature
  • - Jurajdová, H., Šelešovský, J. a kolektiv. Účetnictví, daně, audit a financování územních samosprávných celků a organizací neziskového sektoru. 1. vyd. Brno: Olprint, 2004. 136 s. ISBN 80-210-3583-8
Assessment methods
This course is taught in full-time study programs. It is a compulsory subject for the Public economics field of study in the 9th semester. The form of the exam is both written and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PVUCRV