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Main menu for Browse IS/STAG
Course info
UEV / FUVS
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Course description
Department/Unit / Abbreviation
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UEV
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FUVS
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Public sector accounting
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Form of course completion
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Examination
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Form of course completion
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Examination
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Accredited / Credits
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Yes,
4
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
1
[HRS/WEEK]
Tutorial
2
[HRS/WEEK]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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No
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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36 / -
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0 / -
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3 / -
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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not determined
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
A|B|C|D|E|F |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
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Evaluation scale |
A|B|C|D|E|F |
Evaluation scale for credit before examination |
S|N |
Substituted course
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None
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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The aim of the course is to acquire knowledge and partial skills in the field of accounting applied by entities operating in the public sector.
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Requirements on student
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In the credit test, the student must obtain 65% of achievable points. The exam is oral, taking into account the result of the credit.
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Content
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Subject and objectives of accounting, Czech legislation for entities operating in the public sector.
Accounting principles and methods. Valuation of assets and liabilities.
Accounting documentation - baseline chart of accounts, accounting schedule, accounting records, accounts and accounting records principles.
Inventories and their accounting.
Fixed assets and their accounting.
Own resources and their accounting.
Transfers, funds.
Liabilities and their accounting.
Reserves, provisions and accounting.
Inventory of assets and liabilities and selected elements of financial statements.
Financial statements of territorial self-governing units, state organizational units and contributory organizations.
Review of management of public sector entities, financial control.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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-
Basic:
České účetni standardy 701-710.
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Basic:
Účetnictví ve veřejném sektoru. e-skripta, upravená verze 2023..
(KRAFTOVÁ, I.)
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Basic:
Vyhláška 410/2009 Sb., kterou se provádějí některá ustanovení zákona 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro některé vybrané účetní jednotky..
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Basic:
Zákon č. 563/1991 Sb., o účetnictví v platném znění.
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Recommended:
Vyhláška 270/2010 Sb., o inventarizaci majetku a závazků..
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Recommended:
Zákon 320/2001 Sb., o finanční kontrole ve veřejné správě v platném znění.
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Recommended:
Zákon 420/2004 Sb., o přezkoumávání hospodaření územních samosprávných celků a dobrovolných svazků obcí v platném znění..
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Time requirements
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Full-time form of study
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Activities
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Time requirements for activity [h]
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Kontaktní výuka
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39
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Příprava na zkoušku
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43
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Příprava na zápočet
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12
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Domácí příprava na výuku
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26
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Total
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120
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Prerequisites - other information about course preconditions |
- |
Competences acquired |
A student who has successfully completed the course can:
to describe the structure of the Czech accounting legislation of public sector entities;
explain basic accounting principles and methods, including valuation methods;
characterize individual groups of accounting items in terms of their accounting;
explain the link between the closing of accounts and the financial statements;
describe the components of the financial statements of entities operating in the public sector.
A student who has successfully completed the course will:
understand the legal regulations governing accounting;
using the format day book imply recognition of standard accounting transactions;
explain the links between movements on individual accounts and the closing balance sheet and profit and loss statement.
A student who has successfully completed the course is able to:
include consideration of their ethical dimension in the solution of issues (in relation to creative accounting, the need for review and financial control);
decide on the solution of the problem on the basis of the framework assignment and partly known context;
communicate comprehensively and convincingly to professionals and laymen about the nature of professional problems and their own opinion on their solution.
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Teaching methods |
- Monologic (reading, lecture, briefing)
- Dialogic (discussion, interview, brainstorming)
- Work with text (with textbook, with book)
- Skills training
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Assessment methods |
- Oral examination
- Written examination
- Student performance assessment
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