Course: Non-profit Organization Accounting

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Course title Non-profit Organization Accounting
Course code KUF/CUCNO
Organizational form of instruction Lecture
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
Lecturer(s)
  • Vejsadová Dryjová Marie, Ing. Ph.D.
Course content
Lecture topics: 1. Non-profit sector - basic characteristics, non-profit sector in the Czech Republic, typology of non-profit organizations. 2. The legal treatment of the non-profit organizations. Accounting reform of public finances, accrual accounting. 3. Budget management accounts. 4. Local Government Units - basic characteristics of management. 5. Contributory Organizations of Local Government Units - basic characteristics of management, relations between the founder and the organization. 6. State Organizational Units - basic characteristics of management. 7. Contributory Organizations of State Organizational Units - basic characteristics of management. 8. Billing relationships. Operating Transfers - record and course in a non-profit organization. Czech Accounting Standard No. 703 Transfers. 9. Investment Transfers - record and course in a non-profit organization. Czech Accounting Standard No. 703 Transfers. Czech Accounting Standard No. 704 Funds of the accounting unit. 10. Financing of non-profit organizations. Fundraising. 11. Monetary funds of contributory organizations. Equities of the accounting unit. 12. Basics of taxation of non-profit organizations (selected accounting units) - corporate income tax. Public utility taxpayer with a narrow and broad tax base. 13. The issue of road tax in contributory organizations. Seminars: Seminars are focused on the basic accounting procedures of the selected accounting entities. Exercises are focused on the principles of accounting procedures of selected accounting entities in the field of fixed assets, inventories, budget accounts, short-term financial assets, settlement relations (where the emphasis is mainly on transfers), as well as costs, revenues and funds of selected entities. Seminars are also focused on the specifics of road tax and corporate income tax of selected accounting entities. See the link http://omp.ef.jcu.cz/index.php/EF/catalog/book/77.

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
  • Preparation for classes - 40 hours per semester
  • Class attendance - 16 hours per semester
  • Preparation for credit - 32 hours per semester
  • Preparation for exam - 52 hours per semester
Learning outcomes
The aim of the course Accounting of non-profit organizations is to gain of theoretical knowledge in the basic overview of non-profit organizations operating in the Czech Republic. The interpretation is further directed to the contributory organization as one of the increasingly used forms of non-profit organizations, state organizational units and local government units. Furthermore, practical knowledge of the basics of accounting these forms of non-profit organizations.
Students have an overview of the current forms of goverment non-profit organizations in the Czech Republic. Students are able to charge basic accounting operations and understand basic methods of financing and management of the selected nonprofit organizations.
Prerequisites
Previous course Principles of Accounting.

Assessment methods and criteria
Combined exam

Credit Requirements: 1. Active participation in the seminars (80% turnout). 2. Successful completion of 2 semester tests. Minimum is 60% success rate of each test, there is only one the possibility of a correction test. 3. Credit will be awarded to students who complete the above mentioned tasks. Examination Requirements: Knowledge of the substance to the extent specified in this syllabus. Written and oral exam. Assessment weight at the exam: each credit test 15 %, written exam test 40 %, oral exam 30 %.
Recommended literature
  • České účetní standardy pro některé vybrané účetní jednotky, které vedou účetnictví podle vyhlášky č. 410/2009 Sb., ve znění pozdějších předpisů.
  • https://elearning.jcu.cz/course/view.php?id=13713. .
  • Vyhláška č. 410/2009 Sb., kterou se provádí některá ustanovení zákona č. 563/1991 Sb.
  • Vyhláška 114/2002 Sb., tvorba a použití FKSP.
  • Zákon č. 218/2000 Sb., o rozpočtových pravidlech a o změně některých souvisejících zákonů.
  • Zákon č. 250/2000 Sb., o rozpočtových pravidlech územních rozpočtů.
  • Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů.
  • Zákon č. 586/1992 Sb., o daních z příjmů.
  • Fader, S. 365 ideas for recruiting, retaining, motivating, and rewarding your volunteers: a complete guide for nonprofit organizations. London. 2010.
  • Hakalová, J., Pšenková, Y., Kryšková, Š. Daňová evidence podnikatelů a jednoduché účetnictví neziskových subjektů. Praha. 2021.
  • Hošáková, A., Lang, M. Účetnictví, daň z příjmů a daň silniční v příspěvkových organizacích. Ostrava. 2018.
  • Krbečková, M., Plesníková, J. FKSP, sociální fondy, benefity a jiná plnění. Olomouc. 2020.
  • Krbečková, M., Plesníková, J. Jednoduché účetnictví. Olomouc. 2020.
  • Maderová Voltnerová, K. Praktický průvodce účtováním příspěvkových organizací. Olomouc. 2018.
  • Nejezchleb, Z., Schneiderová, I. Dlouhodobý majetek ÚSC, DSO a příspěvkových organizací. 2020.
  • Svobodová, J. Hospodaření a vedení účetnictví příspěvkových organizací v ukázkách a příkladech. Olomouc. 2021.
  • Vejsadová Dryjová, M. Účetnictví neziskových organizací: Cvičebnice: pro účetní jednotky účtující dle vyhlášky č. 410/2009 Sb.. EF, České Budějovice, 2022. ISBN 978-80-7394-888-7.


Study plans that include the course
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