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:

ZIETLOW, John. Financial Management for Nonprofit Organizations: Policies and Practices. 3rd ed. Hoboken: John Wiley & Sons, 2018. 768 p. ISBN 978-1119382560.

Recommended 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.

Additional study materials

Way of continuous check of knowledge in the course of semester

Study results are verified in the form of a credit report, which consists of three parts: - test questions, - open questions, - example for accounting.

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 pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 85 2
        Písemka Written test 85  85 2
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75 %.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Attendance at seminars is set at a minimum of 40 %.

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2025/2026 (B0413A050012) Economics and Management (S03) Management K Czech Ostrava 3 Choice-compulsory type B study plan
2025/2026 (B0413A050012) Economics and Management (S02) Business Administration K Czech Ostrava 3 Choice-compulsory type B study plan
2025/2026 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory type B study plan
2024/2025 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Choice-compulsory type B study plan
2024/2025 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2024/2025 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2023/2024 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Choice-compulsory type B study plan
2023/2024 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory type B study plan
2022/2023 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration K Czech Valašské Meziříčí 3 Compulsory study plan
2022/2023 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2022/2023 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Choice-compulsory type B study plan
2022/2023 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory type B study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 3 Choice-compulsory type B study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Ostrava 3 Choice-compulsory type B study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Šumperk 3 Choice-compulsory type B study plan
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
Subject block without study plan - EKF - K - cs 2021/2022 Part-time Czech Optional EKF - Faculty of Economics stu. block

Assessment of instruction



2024/2025 Winter
2022/2023 Winter
2021/2022 Winter
2020/2021 Winter
2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2016/2017 Winter
2015/2016 Winter
2014/2015 Winter