KVUCII Accounting and Analyses II

Faculty of Economics and Administration
Spring 2003
Extent and Intensity
0/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová
Prerequisites (in Czech)
Předpokladem pro absolvování tohoto předmětu je znalost obsahu předmětu Účetnictví a rozbory I.
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
Accounting and Analyses I and II (DSUC, SDUR) Finishing this course the students acquire knowledge of accounting, statistics and analyses, which enable them to understand the following: differences between the charts of accounts and accounting procedures of organisations of the non-profit sector and entrepreneurs, accounting in budgetary organisations (characteristic of the 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.). For each of the listed types of organisation also the area of statistics, economic analyses and taxes is taught. Examination: written and oral.
Syllabus (in Czech)
  • Probíraná témata: 1. Zdanění neziskových organizací 2. Jednoduché účetnictví u neziskových organizací 3. Účtová osnova pro nevýdělečné organizace 4. Účtová osnova pro organzační složky státu, územní samosprávné celky a příspěvkové organizace 5. Specifika účtování příspěvkových organizací 6. Rozpočtová skladba 7. Specifika účtování územních samosprávných celků 8. Specifika účtování organizačních složek státu
Literature
  • Literatura bude upřesněna dle aktuálních změn (viz níže).
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: in blocks.
Information on the extent and intensity of the course: 24 hodin.
The course is also listed under the following terms Spring 2002, Spring 2004, Spring 2005, Spring 2006, Spring 2007, Spring 2008, Spring 2009.
  • Enrolment Statistics (Spring 2003, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2003/KVUCII