117-0037/03 – Accounting of non-governmental non-profit organizations (UNNO)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantorIng. Šárka Kryšková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRY50 Ing. Šárka Kryšková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+2

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

Study results are verified in the form of a credit report, which consists of three parts: - test questions, - open questions, - example for accounting.

E-learning

Other requirements

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Categorization of on-profit organizations. 2. Characteristics and legal regulation of particular types of non-governmental non-profit organizations. 3. Accounting Act, Decrees and mandatory chart of accounts. 4. Czech Accounting Standards for accounting entities whose major activity is not business. 5. Accounting according to individual accounting classes: fixed assets, inventories and financial assets, clearing relationships, expenses and revenues, assets and funds, determination of profit or loss, opening and closing of accounting books. 6. Closure of the accounts. 7. Annual accounts - financial statements and annual report. 8. Tax issues (specifics of taxation, determination of profit or loss and income tax base). 9. Continuous accounting example.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester, validity until: 2023/2024 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit Credit 85 (85) 85 3
        Zápočtová písemka Written test 85  85
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75 %.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Attendance at seminars is set at a minimum of 40 %.

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2024/2025 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2024/2025 (B0312A050001) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0312A050001) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2023/2024 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2022/2023 (B0312A050001) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory type B study plan
2022/2023 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2022/2023 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2021/2022 (B0312A050001) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory type B study plan
2021/2022 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2021/2022 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2019/2020 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2023/2024 Winter
2022/2023 Winter
2021/2022 Winter