ESF:MKV_MAUD Management accounting and tax - Course Information

MKV_MAUD Management accounting and taxes in the nonprofit sector

Extent and Intensity

0/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Filip Hrůza, Ph.D. (lecturer)
Ing. Hana Jurajdová, Ph.D. (lecturer)

Guaranteed by

doc. PhDr. Jan Šelešovský, CSc.
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

Sun 21. 9. 8:30–11:50 P303, Sat 4. 10. 8:30–11:50 P303, Sun 23. 11. 12:50–16:15 P303

Prerequisites (in Czech)

! MKV_CMUV Seminar of accounting

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

• Management in Sport (programme FSpS, N-TV)
• Culture Management (programme FF, N-OT)
• Public Economics and Administration (programme ESF, N-HPS)

Course objectives

The subject is focused on possibilities of the usage of the managerial accounting among the organizations in the public sector, predominantly in the civil associations. Graduating the course the students will gain knowledge in the field of the project-writing with the focus on the financial point of view and about taxes. The students will gain knowledge of the cost calculating, the finding of the financial resources and their following final accounts. The students will familiarize with the cohesion of the managerial and finance accounting. The emphasis of this subject is in the creation of one’s own project, the financial provision and the consequential final accounts. Moreover, the students will make the acquaintance of the program “Benefit”. The graduates of this course should be able via their own project to solve independently also more complicated financial situations in the whole organization.

Syllabus

• The main aim of the tutorial is the gaining of skills in the field of the managerial accounting. The subject should offer the specific project manager literacy, it is to intermediate the particular and practical knowledge in the accounting entity of the non-entrepreneurial type. The graduates of the subject should be able to solve independently more complicated situations respecting the whole unit of account. The primary objective questions are: - calculations and budgets - the applications for the financial resources - the final accounts of the gained financial resources Week theme 1 Introduction seminar – revision of basic accounting theory and practice. Seminar work outline, assessment criteria. The differentiation between financial and managerial accounting, the importance of managerial accounting, managerial accounting in relationship with statistics, financial analysis, controlling and budgeting. 2 Cost calculation Types of costs, the structure of costs, possible usage of the calculation formula, the theme of overhead expenses. 3 Budgeting The meaning of a budget, classification of budgets, budgeting techniques, resource budget. 4 Project Writing a project in a non-profit organization according to the organization’s goals and aims. Revision of the typology of non-profit organizations, civil associations as basic types of organizations for the project. 5 Costs Presenting a specific project (first assessment test). Creating the costs side of the project, divided into personal costs, material costs, costs of services, the possibility of counting overhead costs. 6 Revenues Finding precise data for the chosen project. Creating a revenue side of the budget. 7 Request for public financial aid Prepare a request for a grant from the supplier which supports the chosen area of the project. 8 Request for private financial aid Search for a private donor of financial resources for the chosen project (endowment resources, gifts from profit organizations) 9 Own financial resources Financial resources of the organization for the project, membership fees, services and so on. 10 Financial accounting Presenting of the project including the means of acquiring financial resources (second assessment test). Own project accounting written in a ledger with regard to the type of organization and supplied financial resources, accounting of the projects resources. 11 Final report of the project Preparing the final report of the project, subject and financial part, presenting the project and its sustainability. 12 Taxes Taxes in non-profit making organizations. 13 Final revision Finalization of the project, final revision and answering of exact questions about the presented projects.

Literature

• HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví. 1. vyd. Praha: Grada, 2008, 259 s. ISBN 9788024724713. URL info
• REKTOŘÍK, Jaroslav. Organizace neziskového sektoru. Základy ekonomiky, teorie a řízení. Druhé aktualizované vydání (Organizations of non profit sector. Basics of economy, theory and management. Second updated edition.). Druhé, aktualizované. Praha: Ekopress, s.r.o., 2007, 187 pp. ISBN 978-80-86929-25-5. info

Teaching methods

Teaching methods stems out of theoretical preparations, where students verify theoretical knowledge on particular task in the field of costing and budgeting. When elaborating the task, discussion is going on, for example in groups or with the teacher. Students also find background data for the project on the internet or during a personal visit in a non-profit organization etc. The ability to work individually with regard to working in a team is emphasized. The important teaching method is also final defense of the project in front of other students.

Assessment methods

2 written tests oral exam Any copying, recording or obtaining tests, use of unauthorized devices as well as communication tools or any other distortion of test objectivity (credit) will be considered as conditions to the completion of the course are not fulfilled and a gross violation of study regulations. As a result, the teacher closes the evaluation of test (credit) in IS by grade "F" and the dean initiates disciplinary proceedings which may result in up to termination (end) of studies.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět MKV_CMUV.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

• Enrolment Statistics (Autumn 2014, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2014/MKV_MAUD