117-0037/02 – Accounting of non-governmental non-profit organizations (UNNO)
Gurantor department | Department of Accounting and Taxes | Credits | 4 |
Subject guarantor | Ing. Šárka Kryšková, Ph.D. | Subject version guarantor | Ing. Šárka Kryšková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Choice-compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2013/2014 | Year of cancellation | 2021/2022 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction