The main aim of the tutorial is the expansion and broadening of theoretical and practical knowledge of financial accounting and the management of organizations in the non-profit sector. The subject should offer specific accounting literacy, this means to intermediate particular and practical knowledge of current accounting problems within individual types of accounting entities. Graduates of the subject should be able to independently solve more complicated situations within these organizations.
Students shoud be able to:
- know legal regulations of accounting entities that are part of the non-profit sector
- analyze specific accounting cases in individual accounting entities
- understand the relationship between accounting and other areas of an organization
Outline of the subject
1 Revision of basic knowledge of accounting theory and practice – legal regulations, principles, basics, international harmonization, international standards for the accounting sector
2 Simple accounting for non-profit organizations – organizations that can use single-entry accounting, principles related to single-entry accounting
3 Accounting of non-profit organizations – simplified and full forms of accounting, account classification for accounting entities for which business is not the main activity
4 Accounting of non-profit organizations – specific accounting examples according to individual accounting entities
5 Accounting of non-profit organizations – first assessment test, account sheets and what they can represent
6 Introduction to accounting of organizations in the public sector – accounting entities in the fields of allowance organizations, municipalities and the state, account classification.
7 Accounting of allowance organizations – specific accounting examples, account sheets.
8 Accounting in budget type organizations – specifying and the characteristics of management and financing of budget type organizations, budget structure.
9 Accounting of municipalities – specific accounting examples
10 Accounting of municipalities – second assessment test, account sheets.
11 Accounting of the state – specific accounting examples.
12 Relationship between accounting and other areas of an organization – link to managerial accounting, VAT problems connected with this kind of accounting entities.
13 Final revision – calculating a broader example, the ability to apply theory into a practical, more sophisticated example.
Účetnictví a rozbory II. Edited by Hana Jurajdová. 1. vyd. Brno: Masarykova univerzita, 2007. 196 s. ISBN 978-80-210-4518. info
Aktuální literatura bude upřesněna na přednáškách. Bude se vycházet z aktuálního znění zákona o účetnictví a příslušných vyhlášek.
The subject is in the form of a lecture, focusing on theoretical preparation. The classes are focused on autonomous working with emphasis on discussion about the given topic. Students are encouraged to find the correct answers, or at least to know where to search for the answers.
During the course of the semester students have to write 2 written tests. 60% of accounting examples must be answered correctly for successful assessment. The subject is concluded with an oral exam which focuses on individual types and specifications of accounting entities in the non-profit sector in the Czech Republic.
Further comments (probably available only in Czech)
The course is taught annually.
General note: nezapisují si studenti, kteří absolvovali předmět KVUCRV,KVUCII.