PVUCRV Accounting and Analyses in Public Sector

Faculty of Economics and Administration
Autumn 2003
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Pavla Kvapilová (lecturer)
Ing. Hana Jurajdová, Ph.D. (seminar tutor)
doc. Ing. Jaroslav Rektořík, CSc. (alternate examiner)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Fuksová
Timetable
Fri 9:20–11:00 P304
  • Timetable of Seminar Groups:
PVUCRV/01: Fri 11:05–12:45 P304
PVUCRV/02: Thu 15:30–17:05 P303
Prerequisites
Předpokladem je znalost finančního účetnictví.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 36 student(s).
Current registration and enrolment status: enrolled: 0/36, only registered: 0/36, only registered with preference (fields directly associated with the programme): 0/36
fields of study / plans the course is directly associated with
Course objectives
Accounting and Analyses in the Public Sector (PVUCRV) The course develops and enhances the knowledge, gained in the course Financial Accounting. It is focused solely on the problems of accounting, statistics and analyses of economic management in public sector organisations, i.e. in those organisations that use a different account classification as compared with the account classification in business. After completing the course, thus acquiring enhanced knowledge of accounting, statistics and analyses, students will be able to understand: differences between account classifications and accounting procedures in non-profit sector organisations and business account classifications and accounting procedures accounting of budgetary organisations (characteristics of revenue and expenditure structure, financial relations within local budgets and centrally controlled organisations, economic activity, specific character of small villages) accounting of allowance organisations (characteristics, specific features), accounting of public utility associations (characteristics, specific features) accounting of other non-profit organisations (civic associations, political parties, foundations, churches etc.). All above-mentioned types of organisation are also described in terms of statistics, economy analysis and taxes. Examination: written and oral.
Syllabus
  • Úvod - zopakování pojmů z finančního účetnictví 1. Jednoduché účetnictví u neziskových organizací 2. Specifika účtování u nestátních neziskových organizací 3. Specifika účtování příspěvkových organizací, organizačních složek státu, uzemních samosprávných celků 4. Rozpočtová skladba 5. Účetní výkazy 6. Přezkoumání hospodaření a audit v organizacích VS
Literature
  • Jurajdová, H., Šelešovský, J. a kol.: Účetnictví, daně a financování územních samosprávných celků a organizací neziskového sektoru. 1. vydání. Brno : MU, 2002. ISBN 80-210-3002-X.
Assessment methods (in Czech)
Prezenční studium. Oborově povinný pro studijní obor Veřejná ekonomika v 9. semestru. Forma zkoušky: písemná a ústní.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.
  • Enrolment Statistics (Autumn 2003, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2003/PVUCRV