BTR_UUS Territorial Self-government Accounting

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Irena Václavková, Ph.D. (lecturer)
Guaranteed by
prof. RNDr. Milan Viturka, CSc.
Department of Regional Economics – Faculty of Economics and Administration
Contact Person: Ing. Iveta Suchomelová Vašíčková
Timetable
Sun 22. 3. 8:30–11:50 T VTT2, Sun 17. 5. 12:50–16:15 T1
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
In this course focuses on practical information on accounting, such as the legislative framework for accounting in municipalities and regions, the relationship between accounting and budget of local authorities, common accounting transactions and accounting of organisations established by local authorities.

At the end of this course, students should be able to:

- clarify the basic principles of accounting of municipalities and regions;
– interpret the relationship between budget and accounting of territorial authorities;
– understand the most common accounting transactions of territorial authorities management;
– describe the basic principles of accounting of organisations established by territorial authorities.

Knowledge gained in this course serves as a theoretical-methodological basis for comprehension of the subsequent courses.
Syllabus
  • Content of this course is divided into two lectures:
  • 1.
  • Legislative framework for accounting in municipalities and regions. The relationship between accounting and budget of local authorities. Budgetary accounts.
  • 2.
  • Accounting for municipal assets. Accounting of transfers and loans. Accounting of organisations established by local authorities.
Literature
  • HRABALOVÁ, Simona. Účetnictví územních samospráv. 1. vydání. Brno: Masarykova univerzita v Brně, 2005, 108 pp. ISBN 80-210-3744-X. info
Assessment methods
The course has a form of a lecture and seminar. The course is concluded by the written exam. Student can attend the exam provided that she/he fulfils given condition
- she/he hands in a seminar work in a given extent and a structure to the obligatory date.
Detailed information concerning the seminar work is available at study materials of the course in the IS MU.
Important information! If student commits a prohibited act, such as usage of various forbidden tools, cribbing, taking out any part of the exam or any other cheating, teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. Mentioned procedure relates to all the activities that are included to the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further Comments
The course is taught annually.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/BTR_UUS