117-0329/04 – Accounting of the Non-Profit-Making Organizations B (Úč NO B)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Alžběta Urbancová, Ph.D.Subject version guarantorIng. Alžběta Urbancová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 3+0

Subject aims expressed by acquired skills and competences

1. To characterize the some selected accounting entities governed by notice no. 410/2009 Sb. 2. To define the basic conceptions and orient in actual legislation. 3. To understand the specialities of non-profit organizations accounting. 4. To define the significance and principles of financial control, revision of management and auditing the statement of balances.

Teaching methods

Lectures

Summary

This subject primarily concentrates on particularity of accounting of organizational state organs, municipalities and regions and allowance organizations by component accounting categories. General part of lectures will acquaint students with legal systemization of organizational state organs, municipalities and regions and allowance organizations. The main target of this subject is to understand to curiosity of accounting in according with component account categories, as it is written in regulation number 410/2009 Coll. and Czech accounting standards number 701 up to number 708. Part of lessons is given to assessment of result of costs and benefits, financial statement, control and tax problems.

Compulsory literature:

NOVÁKOVÁ, Štěpánka. Účetnictví příspěvkových organizací od 1. 1. 2010 (Sbírka souvztažností s výkladem). 1. vyd. Praha: INTES, 2010. 190 s. ISBN 978-80-904560-0-6. SCHNEIDEROVÁ, Ivana. Majetek krajů, měst, obcí, DSO a příspěvkových organizací. 1. vyd. Praha: ACHA obec účtuje s.r.o., 2010. 348 s. 978-80-2545-609-5. SCHNEIDEROVÁ, Ivana a Zdeněk NEJEZCHLEB. Účetní reforma 2010 a ÚSC. 1. vyd. Praha: ACHA obec účtuje s.r.o., 2010. 348 s. 978-80-2546862-3.

Recommended literature:

České účetní standardy pro některé vybrané účetní jednotky č. 701 - č. 708. Vyhláška č. 410/2009 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů, pro některé vybrané účetní jednotky. Vyhláška č. 323/2002 Sb., o rozpočtové skladbě. Vyhláška č. 383/2009 Sb., o účetních záznamech v technické formě vybraných účetních jednotek a jejich předávání do centrálního systému účetních informací státu a o požadavcích na technické a smíšené formy účetních záznamů.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Characterization of some selected accounting entities governed by notice no. 410/2009 Coll. (the basic conceptions and present legislation) 2. The specifies of accounting of some selected accounting entities according to account categories and Czech accounting standards number 701 up to number 708 3. Financial statements, financial control, revision of management and auditing of financial statements

Conditions for subject completion

Full-time form (validity from: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner