117-0409/02 – 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	Compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2009/2010	Year of cancellation	2010/2011
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
KRY50	Ing. Šárka Kryšková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Part-time	Credit and Examination	6+6

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

Seznámení s právní úpravou, specifiky účtování a zdaňování organizačních složek státu, územních samosprávných celků, příspěvkových organizací, obecně prospěšných společností nadací, nadačních fondů, politických stran, občanských sdružení a jiných nevýdělečných organizací.

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

E-learning

Other requirements

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

Part-time form (validity from: 2009/2010 Winter semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (60)	51
Exercises evaluation	Credit	(40)
Písemka	Written test	40	21	2
Examination	Examination	60	0	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2010/2011	(B6202) Economic Policy and Administration	(6202R055) Public Economics and Administration	(01) Public Economics and Administration	K	Czech	Šumperk	3	Compulsory	study plan
2010/2011	(B6202) Economic Policy and Administration	(6202R055) Public Economics and Administration	(02) Public Economics and Administration	K	Czech	Ostrava	3	Compulsory	study plan
2009/2010	(B6202) Economic Policy and Administration	(6202R055) Public Economics and Administration	(01) Public Economics and Administration	K	Czech	Šumperk	3	Compulsory	study plan
2009/2010	(B6202) Economic Policy and Administration	(6202R055) Public Economics and Administration	(02) Public Economics and Administration	K	Czech	Ostrava	3	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2010/2011 Winter

2009/2010 Winter