Framework syllabus of lectures:
1. Categorization of on-profit organizations.
2. Characteristics and legal regulation of particular types of non-governmental non-profit organizations.
3. Accounting Act, Decrees and mandatory chart of accounts.
4. Czech Accounting Standards for accounting entities whose major activity is not business.
5. Accounting according to individual accounting classes: fixed assets, inventories and financial assets, clearing relationships, expenses and revenues, assets and funds, determination of profit or loss, opening and closing of accounting books.
6. Closure of the accounts.
7. Annual accounts - financial statements and annual report.
8. Tax issues (specifics of taxation, determination of profit or loss and income tax base).
9. Continuous accounting example.
1. Categorization of on-profit organizations.
2. Characteristics and legal regulation of particular types of non-governmental non-profit organizations.
3. Accounting Act, Decrees and mandatory chart of accounts.
4. Czech Accounting Standards for accounting entities whose major activity is not business.
5. Accounting according to individual accounting classes: fixed assets, inventories and financial assets, clearing relationships, expenses and revenues, assets and funds, determination of profit or loss, opening and closing of accounting books.
6. Closure of the accounts.
7. Annual accounts - financial statements and annual report.
8. Tax issues (specifics of taxation, determination of profit or loss and income tax base).
9. Continuous accounting example.