117-0004/01 – Accounting of Non-Profit-Making Organizations ()

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Alžběta Urbancová, Ph.D.Subject version guarantorIng. Alžběta Urbancová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1992/1993Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRY50 Ing. Šárka Kryšková, Ph.D.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1
Combined Credit and Examination 20+0

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

Law adjustment, specificity accounts and taxes of organizational components of the state, territorial self-governing unit, contributory organization, generally useful society foundation, endowment fund, politician, civil association et al. not-for-profit organization.

Compulsory literature:

Urbancová, A., Kryšková, Š. : Účetnictví nevýdělečných organizací A, VŠB - Technická univerzita Ostrava, 2005, ISBN 80-248-0832-3 Urbancová, A., Kryšková, Š.: Účetnictví organizačních složek státu, územních samosprávných celků a příspěvkových organizací, VŠB - TU Ostrava, 2003 Urbancová, A., Kryšková, Š.: Účetnictví, právní a daňová problematika nevýdělečných organizací, VŠB - TU Ostrava, 2001 Vyhlášky č. 504, 505, 507/2002 Sb., kterými se provádí některá ustanovení zákona č. 563/1991 Sb. o účetnictví

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Written examination Written examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2005/2006 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2004/2005 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R062) Marketing and Business (02) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2003/2004 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2002/2003 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner