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

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Alžběta Urbancová, Ph.D.	Subject version guarantor	Ing. Alžběta Urbancová, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	5	Semester	winter
		Study language	Czech
Year of introduction	1992/1993	Year of cancellation	2011/2012
Intended for the faculties	EKF	Intended for study types	Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
KRY50	Ing. Šárka Kryšková, Ph.D.
URB20	Ing. Alžběta Urbancová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1
Part-time	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

Other requirements

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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 name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	40 (40)	0	3
Written exam	Written test	40	0	3
Examination	Examination	60 (60)	0	3
Written examination	Written examination	60	0	3

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type 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 name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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