ESF:KVUCII Accounting and Analyses II - Course Information
KVUCII Accounting and Analyses IIFaculty 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 1. 3. 16:20–19:35 P304, Sat 21. 3. 11:05–15:20 P312
- 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.
- 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;
- Assessment methods
- The form of the exam is both written and oral.
- Language of instruction
- Further comments (probably available only in Czech)
- The course is taught annually.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/econ/spring2009/KVUCII