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Accounting of Non-Governmental Organization

Type of study Bachelor
Language of instruction Czech
Code 117-0447/01
Abbreviation UNNO
Course title Accounting of Non-Governmental Organization
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Šárka Kryšková, Ph.D.

Subject syllabus

- Characteristics of political parties, movements, civic associations, associations of legal entities, foundations, endowment funds, churches and religious societies, public universities, public benefit corporations and other non-profit oganization
- Accounting act, Decree No. 504/2002 Coll.
- Czech accounting standards for entities whose main activity is not business
- Financial statements, audit of financial statements and annual reports
- Tax issues

Literature

ZIETLOW, John. Financial Management for Nonprofit Organizations: Policies and Practices. 3rd ed. Hoboken: John Wiley & Sons, 2018. 768 p. ISBN 978-1119382560 .

Advised literature

DROPKIN Murray and James HALPIN. Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofits Accounting. Hoboken: John Wiley & Sons, Inc., 2012. 264 p. ISBN 9781118429709 .