117-0309/02 – Accounting of Non-Profit Organizations (UNO)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantorIng. Šárka Kryšková, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2004/2005Year of cancellation2010/2011
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRY50 Ing. Šárka Kryšková, Ph.D.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

1. To characterize the accounting entity, governed by notice no. 504/2002 Sb. 2. To characterize the accounting entity, governed by notice no. 410/2009 Sb. 3. To orientate in non-profit oganization legislation. 4. To understand the diversity in accounting of non-profit organizations.

Teaching methods

Lectures
Tutorials

Summary

The aim of this subject is to acquaint listeners with legal systemization, particularity of accounting and taxation of organizational state organs, municipalities and regions, allowance organizations, public utility companies, foundations, endowment funds, political parties, civil associations and other non-profit-making organizations.

Compulsory literature:

SVOBODOVÁ, Jaroslava a kol. Účtová osnova, České účetní standardy pro účetní jednotky, u kterých hlavním předmětem činnosti není podnikání (nevýdělečné organizace) – 187 postupů účtování. 6. vyd. Olomouc: ANAG, 2012. 344 s. ISBN 978-80-7263-728-7. SVOBODOVÁ, Jaroslava a kol. Účtová osnova, České účetní standardy pro některé vybrané účetní jednotky 2012 – 181 postupů účtování. 9. vyd. Olomouc: ANAG, 2012. 528 s. ISBN 978-80-7263-738-6. URBANCOVÁ, Alžběta a Šárka KRYŠKOVÁ. Účetnictví nevýdělečných organizací A. 2. vyd. Ostrava: Ediční středisko VŠB-TU Ostrava, 2008. 232 s. ISBN 978-80-248-1801-6.

Recommended literature:

KOLEKTIV AUTORŮ. Nevýdělečné organizace 2012. 8. vyd. Praha: Wolters Kluwer ČR, 2012. 294 s. ISBN 978-80-7357-737-7. SCHNEIDEROVÁ, Ivana a Zdeněk NEJEZCHLEB. Účetní reforma a ÚSC 2010. 1. vyd. Praha: Nakladatelství Acha, obec účtuje s.r.o., 2010. 348 s. ISBN 978-80-254-6862-3. STUCHLÍKOVÁ, Helena a Sofia KOMRSKOVÁ. Zdaňování neziskových organizací 2011. 8. vyd. Olomouc: ANAG, 2011. 247 s. ISBN 978-80-7263-658-7. Vyhlášky č. 504/2002 Sb., 410/2009 Sb., 507/2002 Sb., kterými se provádí některá ustanovení zákona č. 563/1991 Sb. o účetnictví

Way of continuous check of knowledge in the course of semester

Zápočet a zkouška

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Characterization of the accounting entities governed by notice no. 504/2002 Coll. (the basic conceptions and current legislation of civil associations, political parties and movements, interest associations of body corporate, public utility companies, foundations and endowment funds, churches and religious companies, public universities, association of owners of units and other body corporate, whose main subject of activity is not business) The specifies of accounting of the non-governmental organizations according to account categories and Czech accounting standards number 401 up to number 414 Financial statements, annual report, auditing of financial statements and tax issues of the non-governmental organizations Characterization of some selected accounting entities governed by notice no. 410/2009 Coll. (the basic conceptions and present legislation) The specifies of accounting of some selected accounting entities according to account categories and Czech accounting standards Financial statements, financial control, revision of management and auditing of financial statements

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Zápočet Written test 40  21
        Examination Examination 60  0
Mandatory attendence parzicipation:

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Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan
2006/2007 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 5 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner