BPV_URVS Accounting and Analyses in Public Sector

Faculty of Economics and Administration
Spring 2015
Extent and Intensity
2/2/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Ing. Marie Hladká, Ph.D. (seminar tutor)
Ing. Simona Hrabalová, Ph.D. (seminar tutor)
doc. PhDr. Jan Šelešovský, CSc. (seminar tutor)
Ing. Irena Václavková, Ph.D. (seminar tutor)
Ing. Jakub Pejcal, Ph.D. (assistant)
Guaranteed by
Ing. Hana Jurajdová, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Mon 16:20–17:55 P103
  • Timetable of Seminar Groups:
BPV_URVS/01: Mon 12:50–14:30 P303, M. Hladká, S. Hrabalová, H. Jurajdová, P. Kvapilová, J. Šelešovský, I. Václavková
BPV_URVS/02: Mon 14:35–16:15 P303, M. Hladká, S. Hrabalová, H. Jurajdová, P. Kvapilová, J. Šelešovský, I. Václavková
BPV_URVS/03: Mon 11:05–12:45 P303, M. Hladká, S. Hrabalová, H. Jurajdová, P. Kvapilová, J. Šelešovský, I. Václavková
Prerequisites
(! PVUCRV Account and Analyses in PS ) || (! KVUCII Accounting and Analyses II )
The knowledge of double-entry accounting is a prerequisite for the course.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 120 student(s).
Current registration and enrolment status: enrolled: 0/120, only registered: 0/120, only registered with preference (fields directly associated with the programme): 0/120
fields of study / plans the course is directly associated with
there are 7 fields of study the course is directly associated with, display
Course objectives
The main aim of the tutorial is the expansion and broadening of theoretical and practical knowledge of financial accounting and the management of organizations in the non-profit sector. The subject should offer specific accounting literacy, this means to intermediate particular and practical knowledge of current accounting problems within individual types of accounting entities. Graduates of the subject should be able to independently solve more complicated situations within these organizations. Students shoud be able to: - know legal regulations of accounting entities that are part of the non-profit sector - analyze specific accounting cases in individual accounting entities - understand the relationship between accounting and other areas of an organization
Syllabus
  • Outline of the subject 1 Revision of basic knowledge of accounting theory and practice – legal regulations, principles, basics, international harmonization, international standards for the accounting sector 2 Simple accounting for non-profit organizations – organizations that can use single-entry accounting, principles related to single-entry accounting 3 Accounting of non-profit organizations – simplified and full forms of accounting, account classification for accounting entities for which business is not the main activity 4 Accounting of non-profit organizations – specific accounting examples according to individual accounting entities 5 Accounting of non-profit organizations – first assessment test, account sheets and what they can represent 6 Introduction to accounting of organizations in the public sector – accounting entities in the fields of allowance organizations, municipalities and the state, account classification. 7 Accounting of allowance organizations – specific accounting examples, account sheets. 8 Accounting in budget type organizations – specifying and the characteristics of management and financing of budget type organizations, budget structure. 9 Accounting of municipalities – specific accounting examples 10 Accounting of municipalities – second assessment test, account sheets. 11 Accounting of the state – specific accounting examples. 12 Relationship between accounting and other areas of an organization – link to managerial accounting, VAT problems connected with this kind of accounting entities.
Literature
  • Aktuální literatura bude upřesněna na přednáškách. Zdroje hledat také ve studijních materiálech předmětu.
Teaching methods
The subject is in the form of a lecture, focusing on theoretical preparation. The classes are focused on autonomous working with emphasis on discussion about the given topic. Students are encouraged to find the correct answers, or at least to know where to search for the answers.
Assessment methods
During the course of the semester students have to write 2 written tests. 60% of accounting examples must be answered correctly for successful assessment. The subject is concluded with an oral exam which focuses on individual types and specifications of accounting entities in the non-profit sector in the Czech Republic.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PVUCRV,KVUCII.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
Information about innovation of course.
This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

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The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2015, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2015/BPV_URVS