Accounting and Analyses PA
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.
Teacher(s)
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;
