ESF:BPV_URVS Account and Analyses in PS - Course Information

BPV_URVS Accounting and Analyses in Public Sector

Extent and Intensity

2/2/0. 8 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Jakub Pejcal, Ph.D. (seminar tutor)

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 10:00–11:50 P302b

• Timetable of Seminar Groups:

BPV_URVS/01: Mon 12:00–13:50 P302b, M. Hladká

Prerequisites

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 9 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.

Learning outcomes

After completing the course the student should be able to:
- explain the basic specifics of accounting in non-profit organizations;
- describe the accounting rules of accounting entities operating in the non-profit sector;
- address specific accounting cases for individual entities;
- understand the characteristics of the books of accounts and the financial sheet of non-profit organizations;
- interpret continuity of accounting to other areas of the organization's information system.

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)

Study Materials
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF

• Enrolment Statistics (Spring 2020, recent)
  
• Permalink: https://is.muni.cz/course/econ/spring2020/BPV_URVS