KVUCII_T 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 22. 3. 12:50–16:15 T1, Sat 16. 5. 16:20–19:35 T1
Prerequisites
The assumed knowledge for the course of study 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
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
  • 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 of public administrative 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
Form of exam: written and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: Výuka probíhá v počítačové učebně v rozdělení na dvě skupiny.
The course is also listed under the following terms Spring 2006, Spring 2007, Spring 2008.
  • Enrolment Statistics (recent)
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