117-0447/01 – Accounting of Non-Governmental Organization (UNNO)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantorIng. Šárka Kryšková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRY50 Ing. Šárka Kryšková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit 6+6

Subject aims expressed by acquired skills and competences

1. To characterize the accounting entities governed by Decree No. 504/2002 Coll. 2. To orientate in non-profit oganization legislation. 3. To define the differences in accounting according to individual accounting classes. 4. To understand the differences in taxation 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 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:

DROPKIN Murray and James HALPIN. Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofits Accounting. Hoboken: John Wiley & Sons, Inc., 2012. 264 p. ISBN 9781118429709. SCOT Laurence. The Simplified Guide to Not-for-Profit Accounting, Formation and Reporting. Hoboken: John Wiley & Sons, Inc., 2010. 288 p. ISBN 9780470626474. ZIETLOW, John. Financial Management for Nonprofit Organizations: Policies and Practices. 3rd ed. Hoboken: John Wiley & Sons, 2018. 768 p. ISBN 978-1119382560.

Recommended literature:

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.

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:

- Characteristics of political parties, movements, civic associations, associations of legal entities, foundations, endowment funds, churches and religious societies, public universities, public benefit corporations and other non-profit oganization - Accounting act, Decree No. 504/2002 Coll. - Czech accounting standards for entities whose main activity is not business - Financial statements, audit of financial statements and annual reports - Tax issues

Conditions for subject completion

Part-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Písemka Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2020/2021 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2020/2021 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (01) Public Economics and Administration K Czech Šumperk 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner