117-0311/04 – Accounting of the Non-Profit-Making Organizations A (Úč NO A)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Alžběta Urbancová, Ph.D. | Subject version guarantor | Ing. Alžběta Urbancová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | 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 entities governed by notice no. 504/2002 Sb.
2. To orientate in non-profit oganization legislation.
3. To define the differences in accounting according to individual accounting
classes.
4. To understand the differencies in taxation period of non-profit organizations.
Teaching methods
Lectures
Summary
The aim of this subject is to acquaint listeners with legal systemization,
particularity of accounting and taxation 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, which has not business as their main subject of activity.
Compulsory literature:
Recommended literature:
České účetní standardy pro účetní jednotky, které účtují podle vyhlášky č.
504/2002 Sb., ve znění pozdějších předpisů (ČÚS pro účetní jednotky, u kterých hlavním předmětem činnosti není podnikání, ČÚS č. 401 - 414).
Vyhláška č. 504/2002 Sb., kterou se provádějí některá ustanovení zákona č.
563/19991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní
jednotky, u kterých hlavním předmětem činnosti není podnikání, pokud účtují v soustavě podvojného účetnictví.
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
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:
1. 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)
2. The specifies of accounting of the non-governmental organizations according to account categories and Czech accounting standards number 401 up to number 414
3. Financial statements, annual report, auditing of financial statements and tax issues of the non-governmental organizations
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction