117-0037/01 – Accounting of non-governmental non-profit organizations (UNNO)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantorIng. Šárka Kryšková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation2021/2022
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
KRY50 Ing. Šárka Kryšková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+1

Subject aims expressed by acquired skills and competences

1. To characterize the accounting entities governed by Decree No. 504/2002 Coll. 2. To orientate in non-profit oganization legislation. 3. To define the differences in accounting according to individual accounting classes. 4. To understand the differences in taxation of non-profit organizations.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with legal regulations, specifics of accounting and taxation of associations, political parties and movements, Public Benefit Companies, institutes, foundations and endowment funds, churches and religious societies, public universities, Flat Unit Owners Communities and other legal persons whose major activity is not business.

Compulsory literature:

ZIETLOW, John. Financial Management for Nonprofit Organizations: Policies and Practices. 3rd ed. Hoboken: John Wiley & Sons, 2018. 768 p. ISBN 978-1119382560.

Recommended literature:

DROPKIN Murray and James HALPIN. Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofits Accounting. Hoboken: John Wiley & Sons, Inc., 2012. 264 p. ISBN 9781118429709.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- Characteristics of political parties, movements, civic associations, associations of legal entities, foundations, endowment funds, churches and religious societies, public universities, public benefit corporations and other non-profit oganization - Accounting act, Decree No. 504/2002 Coll. - Czech accounting standards for entities whose main activity is not business - Financial statements, audit of financial statements and annual reports - Tax issues

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 85 2
        zápočtová písemka Written test 85  85 2
Mandatory attendence participation:

Show history

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

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2020/2021 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2020/2021 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - P 2014/2015 Full-time Czech Optional EKF - Faculty of Economics stu. block

Assessment of instruction



2020/2021 Winter
2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2016/2017 Winter
2015/2016 Winter
2014/2015 Winter
2013/2014 Winter