ESF:KVUCRV Account and Analyses III - Course Information
KVUCRV Accounting and Analyses IIIFaculty of Economics and Administration
- Extent and Intensity
- 0/0. 5 credit(s). Type of Completion: zk (examination).
- 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
- Sun 21. 9. 12:50–16:15 P201, Sun 12. 10. 12:50–16:15 P201, Sun 2. 11. 8:30–16:15 P201
- 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
- Public Economics and Administration (programme ESF, N-HPS)
- 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.
- 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.
- 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
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually.
General note: Znalost finančního účetnictví.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/econ/autumn2008/KVUCRV