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Lecturer(s)
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Stejskal Jan, prof. Ing. Ph.D.
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Course content
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The definition of the non-profit and non-governmental organizations The kinds of accountings for NGO and their legislative framework The accounting as the part of management of NGOs´ economy The accounting evidences in practice of NGO The technic of the accounting processes The analytic evidence for NGOs´ needs The accounting of property and stocks The accounting of projects and actions The accounting of the financial sources The final accounts of NGO The transfer from single-entry accounting to double-entry accounting The single-entry accounting - the accounting books and evidences The single-entry accounting - technic of the accounting
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
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Learning outcomes
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The introduction of specifics and characteristics of non-profit and non-governmental organization accounting is the goal of these lectures. These organizations have many specifics in comparison with the profit organizations. The specifics are in dividing their activities (main and alternative).
The students will know the meaning of accounting as the tool of management every NGO. They will understand the specifics of NGOs. They will be able to account the easy accounting transactions, know the process of the final accounts of NGO making. They will be able to decide if the single-entry or double-entry accounting should be keep.
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Prerequisites
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Students must know the basics of accounting - that they must be able to do a basic accounting cases, respectively to know the basic system of accounting.
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation
The assignment is granted upon succesfull final test.
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Recommended literature
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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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STEJSKAL, J.:. Účetnictví NNO pro začátečníky a pokročilé. Pardubice. KONEP, 2008..
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