117-0329/04 – Accounting of the Non-Profit-Making Organizations B (Úč NO B)
| 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 | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2011/2012 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
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.
Additional study materials
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 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction