117-0037/03 – Accounting of non-governmental non-profit organizations (UNNO)
Gurantor department | Department of Accounting and Taxes | Credits | 5 |
Subject guarantor | Ing. Šárka Kryšková, Ph.D. | Subject version guarantor | Ing. Šárka Kryšková, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2019/2020 | Year of cancellation | |
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
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction