BPV_URVS Budgets and analysis in the non-profit sector

Faculty of Economics and Administration
Spring 2026
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Jakub Pejcal, Ph.D. (lecturer)
Ing. Marie Hladká, Ph.D. (seminar tutor)
Ing. Jakub Pejcal, Ph.D. (seminar tutor)
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
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.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to complement and deepen knowledge of theoretical and practical aspects of budgeting and financial analysis in the non-profit sector. The course is intended to provide specific literacy in the field of budgeting, i.e. to convey concrete and practical knowledge of current issues of budgeting and financial analysis in different types of non-profit organizations. Graduates should be able to independently deal with more complex situations related to budgeting and financial analysis in these organizations.
Learning outcomes
Upon completion of the course, the student should be able to:
- explain the basic specifics of budgeting in non-profit organizations;
- describe the legal regulation of budgeting and financial management of non-profit organizations;
- address specific situations related to budgeting and financial analysis in individual non-profit organizations;
- understand the characteristics of financial statements and budgets of nonprofit organizations;
- interpret the relationship of budgeting to other areas of an organization's information system, particularly financial reporting, financial transparency, analysis, and costing.
Syllabus
  • Course outline (topic discussed):
  • 1. Review of basic knowledge of accounting theory and practice - legal regulation, principles, principles;
  • 2. Simple accounting for non-profit organizations, simplified and full form of accounting;
  • 3. Accounting linkage to other areas of the organization's information system - linkage to management accounting;
  • 4. Basics of budgeting - principles of budgeting, types of budgets, budgeting process;
  • 5. Reporting in the non-profit sector - financial statements and their telling power, requirements for tranparency;
  • 6. Analysis of the financial health of non-profit organizations - methods and tools for evaluation, financial health indicators;
  • 7. Introduction to accounting of public non-profit sector organisations - accounting units following the decree for contributory organisations, local government units and organisational units of the state, guideline chart of accounts;
  • 8. Budget and financial system of territorial self-government units - budget composition and its connection to accounting procedures;
  • 9. Financial health of public sector organisations;
  • 10. Reporting and transparency of public sector organisations;
Literature
    required literature
  • Aktuální literatura bude upřesněna na přednáškách. Bude se vycházet z aktuálního znění zákona o účetnictví a příslušných vyhlášek.
    recommended literature
  • MÁČE, Miroslav. Finanční účetnictví veřejného sektoru. První vydání. Praha: Grada, 2018, 601 stran. ISBN 9788027120024. URL info
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 semester, students prepare two presentations on the assigned topic, which are evaluated and form part of the final grade. The final exam is written.
Náhradní absolvování
"If a student enrols in a course while abroad, he or she has the option of completing the course remotely. More detailed conditions will be communicated during the individual consultation at the beginning of the semester."
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught every week.
Information on course enrolment limitations: max. 20 cizích studentů
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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2026/BPV_URVS