KVUCII Accounting and Analyses II

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics - Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sun 1. 3. 16:20–19:35 P304, Sat 21. 3. 11:05–15:20 P312
Prerequisites
The assumed knowledge for this course is financial accounting.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
After finishing this course, students will acquire knowledge of accounting, statistics and analyses, which will enable them to understand the following: differences between charts of accounts and accounting procedures of organisations of the non-profit sector and entrepreneurs, accounting in budgetary organisations (characteristics of a budget structure of incomes and expenses, financial relations within local budgets and centrally controlled organisations, economic activity, specifics of small communities), accounting in allowance organisations (characterisation, specific features), accounting in public utilities (characterisation, specific features), accounting in other non-profit organisations (citizen associations, political parties, foundations, churches etc.). The area of statistics, economic analyses and taxes is also taught for each of the listed types of organisation.
Syllabus
  • 1. Introduction, revision of accounting terms;
  • 2. Accounting specifics of independent non-profit making organizations, governmental departments and municipalities;
  • 3. Accounting in allowance organisations;
  • 4. Budget pattern;
  • 5. Accounting in municipalities;
  • 6. Accounting in governmental departments;
  • 7. Management revision and audit in public administration organizations;
  • 8. Financial statements;
  • 9. Accounting specifics of non-profit making organizations;
Literature
  • JURAJDOVÁ, Hana. Účetnictví a rozbory II. 1. vyd. Brno: Masarykova univerzita, 2007. 196 s. ISBN 9788021045187. info
  • ŠELEŠOVSKÝ, Jan. Účetnictví, daně, audit a financování úsc a organizací neziskového sektoru. První. Brno: MU, 2004. 136 pp. ISBN 80-210-3583-8. info
Assessment methods
The form of the exam is both written and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Spring 2007, Spring 2008.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/KVUCII