BKV_URVS Accounting and Analyses PA

Faculty of Economics and Administration
Spring 2021
Extent and Intensity
26/0/0. 8 credit(s). Type of Completion: zk (examination).
Taught online.
Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Jakub Pejcal (lecturer)
Guaranteed by
Ing. Marie Hladká, 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
Fri 5. 3. 16:00–19:50 P102, Sat 13. 3. 8:00–11:50 P102, Sat 27. 3. 8:00–11:50 P102
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.
fields of study / plans the course is directly associated with
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.
  • 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. 13 Final revision – calculating a broader example, the ability to apply theory into a practical, more sophisticated example.
  • Aktuální literatura bude upřesněna na přednáškách. Bude se vycházet z aktuálního znění zákona o účetnictví a příslušných vyhlášek.
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
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: tutoriál 12 hodin.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2022.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2021/BKV_URVS