117-0309/03 – Accounting of Non-Profit Organizations (UNO)
| 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 | 2011/2012 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Zápočet
E-learning
Other requirements
Other conditions are not determined.
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction