Course: Accounting of Public Admin. Institutions

« Back
Course title Accounting of Public Admin. Institutions
Course code UPEM/PUCO
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study 2
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Sejkora František, Ing. Ph.D.
Course content
Introduction, conditions of examination, literature, general characteristic of accounting, basic terms, functions and principles. Non-profit sector and legal regulations within the Czech Republic accounting. Act No. 563/1991 Coll., on accounting. Characteristic of state bodies, its economy and financing in relation to accounting, budget structure and accounting. Accounting - practical examples of selected accounting transactions. Characteristic of municipal bodies, specificity of municipality budget in relation to accounting including practical examples. Accounting of municipalities - incomes and expenditures, costs and revenues. Accounting of municipalities - range of incomes and expenditures, accounting of selected transactions. Accounting of allowance organizations. Accounting of other non-profit organizations - generally beneficial organizations and civil associations. Statement of balance. Subjects of public sector and tax system. Audit of accounts.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
Learning outcomes
The aim of the course is, based on accounting and public economics knowledge, to acquaint the students with basic information about particularities of accounting, content and interpretation of accounts within institutions of public sector, with the accent put on conditions within the Czech Republic. Focus of the course lies in the interpretation of accounting within state and municipal bodies in further reference to budget system and basic principles of financing of towns and municipalities. At the same time students are introduced to accounting of allowance organizations and its financing, as well as to tax aspects of non-profit organizations. The course is primarily focused on accounting of state and municipal bodies and allowance organizations. It follows up with the course Introduction to Accounting and assumes students knowledge of Public Economics, Public Finance etc.
Students will learn the specifice of accounting in public sector organizations.
Prerequisites
unspecified

Assessment methods and criteria
Oral examination, Written examination

The examination is granted upon attendance at seminars and passing the written test.
Recommended literature
  • Vyhláška č. 410/2009 Sb., České účetní standardy pro některé vybrané účetní jednotky, které vedou účetnictví podle vyhlášky č. 410/2009 Sb..
  • Zákon č. 218/2000 Sb., o rozpočtových pravidlech a o změně některých souvisejících zákonů, ve znění platných předpisů, Zákon č. 250/2000Sb., o rozpočtových pravidlech územních rozpočtů v platném znění.
  • Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů a související právní předpisy (Vyhláška č. 505/2002 Sb., kterou se provádějí některá ustanovení zák. č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou územními samosprávnými celky, příspěvkovými organizacemi, státními fondy a organizačními složkami státu, Vyhl. č. 504/2002 Sb..
  • MÁČE,M.:. Účetnictví pro územní samosprávné celky, příspěvkové organizace a organizační složky státu. Grada, Praha, 2010.
  • NOVÁKOVÁ,Š.:. Reforma účetnictví ve vybraných účetních jednotkách. Oeconomica, 2011.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2015) Category: Economy 2 Recommended year of study:2, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2013) Category: Economy 2 Recommended year of study:2, Recommended semester: Summer
Faculty: Faculty of Economics and Administration Study plan (Version): Public Economics and Administration (2014) Category: Economy 2 Recommended year of study:2, Recommended semester: Summer