ESF:BPV_URVS Account and Analyses in PS - Course Information
BPV_URVS Accounting and Analyses in Public Sector
Faculty of Economics and AdministrationSpring 2021
- Extent and Intensity
- 2/2/0. 8 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Jakub Pejcal, Ph.D. (seminar tutor) - Guaranteed by
- Ing. Marie Hladká, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration - Timetable
- Thu 12:00–13:50 S306
- Timetable of Seminar Groups:
- Prerequisites
- The knowledge of double-entry accounting is a prerequisite for the course.
- 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 120 student(s).
Current registration and enrolment status: enrolled: 0/120, only registered: 0/120, only registered with preference (fields directly associated with the programme): 0/120 - fields of study / plans the course is directly associated with
- there are 9 fields of study the course is directly associated with, display
- Course objectives
- The main aim of the tutorial is the expansion and broadening of theoretical and practical knowledge of financial accounting and the management of organizations in the non-profit sector. The subject should offer specific accounting literacy, this means to intermediate particular and practical knowledge of current accounting problems within individual types of accounting entities. Graduates of the subject should be able to independently solve more complicated situations within these organizations.
- Learning outcomes
- After completing the course the student should be able to:
- explain the basic specifics of accounting in non-profit organizations;
- describe the accounting rules of accounting entities operating in the non-profit sector;
- address specific accounting cases for individual entities;
- understand the characteristics of the books of accounts and the financial sheet of non-profit organizations;
- interpret continuity of accounting to other areas of the organization's information system, in particular financial reporting, financial transparency, analysis and calculations. - Syllabus
- Outline of the subject 1 Revision of basic knowledge of accounting theory and practice – legal regulations, principles, basics, international harmonization, international standards for the accounting sector 2 Simple accounting for non-profit organizations – organizations that can use single-entry accounting, principles related to single-entry accounting 3 Accounting of non-profit organizations – simplified and full forms of accounting, account classification for accounting entities for which business is not the main activity 4 Accounting of non-profit organizations – specific accounting examples according to individual accounting entities 5. Linkage of accounting to other fields of the organization's information system - connection with managerial accounting, budgets, calculations;
- 6. Introduction to the accounting of organizations in the public sector – accounting entities in the fields of allowance organizations, municipalities and the state, account classification;
- 7 Accounting of allowance organizations – specific accounting examples, account sheets;
- 8. Public sector organization - the budget structure and its connection to accounting procedures;
- 9. Financial health of public sector organizations;
- 10. Reporting and transparency of public sector organizations;
- Literature
- recommended literature
- JURÁŇOVÁ, Hana and Karolína JUHÁSZOVÁ. Účetnictví pro veřejnou správu : v příkladech + CD. 1. vydání. Olomouc: Anag, 2017, 638 stran. ISBN 9788075540850. info
- STEJSKALOVÁ, Irena. Využití účetnictví v řízení neziskových organizací : se zvláštním zřetelem na tvorbu a využití rozpočtu v řízení. Vyd. 1. Praha: ASPI, 2006, 137 s. ISBN 8073571870. info
- not specified
- Finkler, S. A. (2017). Financial management for public, health and not-for-profit organizations (Fifth edition.). Los Angeles: SAGE/CQ Press.
- Garcia-Rodriguez, Inigo, and M. Elena Romero Merino. Financing Nonprofit Organizations. First edition. New York: Routledge, Taylor & Francis Group, 2020.
- KRYŠKOVÁ, Šárka. Nestátní neziskové organizace : právní úprava, účetnictví, audit, daně. Vydání první. Praha: Leges, 2019, 302 stran. ISBN 9788075023780. info
- PELIKÁNOVÁ, Anna. Sbírka souvztažností pro nestátní neziskovky. První vydání. Praha: Grada Publishing, 2017, 155 stran. ISBN 9788027103409. URL info
- PROKŮPKOVÁ, Danuše and Michal SVOBODA. Jak číst účetní výkazy vybraných účetních jednotek. Vyd. 1. Praha: Wolters Kluwer, 2014, 150 s. ISBN 9788074785221. info
- Teaching methods
- The subject is in the form of a lecture, focusing on theoretical preparation. The classes are focused on autonomous working with emphasis on discussion about the given topic. Students are encouraged to find the correct answers, or at least to know where to search for the answers.
- Assessment methods
- During the course of the semester, students have to write 2 written tests. 60% of accounting examples and tasks must be answered correctly for a successful assessment. The subject is concluded with an oral exam that focuses on individual types and specifications of accounting entities in the non-profit sector in the Czech Republic.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
- Enrolment Statistics (Spring 2021, recent)
- Permalink: https://is.muni.cz/course/econ/spring2021/BPV_URVS