BPV_URVS Accounting and Analyses in Public Sector

Faculty of Economics and Administration
Spring 2025
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Jakub Pejcal, Ph.D. (lecturer)
Ing. Marie Hladká, Ph.D. (seminar tutor)
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
Prerequisites
BPF_FIU1 Financial Accounting 1
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.
fields of study / plans the course is directly associated with
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
    required literature
  • Aktuální literatura bude upřesněna na přednáškách. Bude se vycházet z aktuálního znění zákona o účetnictví a příslušných vyhlášek.
    recommended literature
  • MÁČE, Miroslav. Finanční účetnictví veřejného sektoru. První vydání. Praha: Grada, 2018, 601 stran. ISBN 9788027120024. URL 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 semester, students must pass two midterm tests. The tests will be graded and will serve as an entry assessment for the exam. In addition, during the semester, students will make two presentations on an assigned topic, which are graded and form part of the final grade. "If a student enrols in a course while abroad, he or she has the option of completing the course remotely. More detailed conditions will be communicated during the individual consultation at the beginning of the semester."
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
Information on course enrolment limitations: max. 20 cizích studentů
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2025/BPV_URVS