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Lecturer(s)
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Kuba Ondřej, Ing. Ph.D.
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Stejskal Jan, prof. Ing. Ph.D.
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Course content
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Types of accounting and legal framework of their management Accounting as a part of economic entity management Accounting records and their processing in practice Technique of electronic processing of economic agendas Accounting software and working with it Keeping analytical records Asset and inventory accounting Accounting for separately settled shares Accounting for funds provided to support the activities of NGOs Accounting for individual components of assets, liabilities and assets Outputs of electronic processing (financial statements)
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Learning activities and teaching methods
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unspecified, Methods of individual activities, Demonstration, Skills training, Work-related activities
- Participation in classes
- 26 hours per semester
- Home preparation for classes
- 60 hours per semester
- Preparation for an exam
- 50 hours per semester
- Contact teaching
- 13 hours per semester
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Learning outcomes
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Home assignment evaluation, Student performance assessment
Assignment: activity at the seminar, fulfillment of assigned tasks (10 is minimum of submitted homework projects) Exam: based on points obtained from homework projects quality
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Recommended literature
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Dobrozemský, V., Stejskal, J. Nevýdělečné organizace v praxi. 2. vyd.. Praha: Wolters Kluwer, 2017.
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Dobrozemský, V., Stejskal, J. Nevýdělečné organizace v teorii. 1. vyd.. Praha: Wolters Kluwer, 2015.
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DUŠEK, J., SEDLÁČEK, J. Daňová evidence 2021. Praha: Grada, 2021..
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STEJSKAL, J.:. Jednoduché účetnictví pro spolky. Praha: TDC, 2019..
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STEJSKAL, J.:. Účetnictví nestátních neziskových organizací. Praha: TDC, 2012.
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