KVUCRV Accounting and Analyses III

Faculty of Economics and Administration
Autumn 2008
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 21. 9. 12:50–16:15 P201, Sun 12. 10. 12:50–16:15 P201, Sun 2. 11. 8:30–16:15 P201
Prerequisites
The assumed knowledge for this 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 course Financial Accounting. It focuses solely on the problems of accounting, statistics and analyses of economic management in non-profit sector organizations, i.e. in those organizations that use a different accounting classification compared to the accounting classification in businesses. After completing the course, i.e. acquiring enhanced knowledge of accounting, statistics and analyses, students will be able to understand:
- differences between accounting classifications and accounting procedures in non-profit sector organizations and business accounting classifications,
- accounting of public utility associations (characteristics, specific features),
- accounting of other non-profit organizations (civic associations, political parties, foundations, churches etc.).
All the above-mentioned types of organization are also described in terms of statistics, economy analysis and taxes.
Syllabus
  • 1. Introduction - revision of financial accounting terms;
  • 2. Single entry bookkeeping of non-profit making organizations;
  • 3. Accounting specifics of non-profit making organizations;
  • 4. Financial statements;
  • 5. Taxes and audit of non-profit making organizations.
Literature
  • 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
Requirements for a successful completion of the course include a final (group) project and taking an oral exam.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Znalost finančního účetnictví.
The course is also listed under the following terms Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
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