| Course Unit Code | 117-0037/01 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Winter Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| KRY50 | Ing. Šárka Kryšková, Ph.D. |
| BAR36 | doc. Ing. Dagmar Bařinová, Ph.D. |
| Summary |
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| The aim of the course is to familiarise students with legal regulations, specifics of accounting and taxation of associations, political parties and movements, Public Benefit Companies, institutes, foundations and endowment funds, churches and religious societies, public universities, Flat Unit Owners Communities and other legal persons whose major activity is not business. |
| Learning Outcomes of the Course Unit |
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1. To characterize the accounting entities governed by Decree No. 504/2002 Coll.
2. To orientate in non-profit oganization legislation.
3. To define the differences in accounting according to individual accounting classes.
4. To understand the differences in taxation of non-profit organizations. |
| Course Contents |
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- 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 |
| Recommended or Required Reading |
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| Required Reading: |
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| ZIETLOW, John. Financial Management for Nonprofit Organizations: Policies and Practices. 3rd ed. Hoboken: John Wiley & Sons, 2018. 768 p. ISBN 978-1119382560. |
KRYŠKOVÁ, Šárka. Nestátní neziskové organizace – právní úprava, účetnictví, audit, daně. 2. vyd. Praha: Leges, 2022. 304 s. ISBN 978-80-7502-610-1.
PELIKÁNOVÁ, Anna. Účetnictví, daně a financování pro nestátní neziskovky. 3. vyd. Praha: Grada Publishing, 2018. 336 s. ISBN 978-80-271-2117-5.
ZIETLOW, John. Financial Management for Nonprofit Organizations: Policies and Practices. 3rd ed. Hoboken: John Wiley & Sons, 2018. 768 p. ISBN 978-1119382560. |
| Recommended Reading: |
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| 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. |
DOBROZEMSKÝ, Václav a Jan STEJSKAL. Nevýdělečné organizace v praxi. 2. vyd. Praha: Wolters Kluwer, 2017. 304 s. ISBN 978-80-7552-476-8.
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.
HAKALOVÁ, Jana, Yvetta PŠENKOVÁ a Šárka KRYŠKOVÁ. Daňová evidence podnikatelů a jednoduché účetnictví neziskových subjektů. 3. vyd. Praha: Wolters Kluver ČR. 2021. 176 s. ISBN 978-80-7676-024-0. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Exercises evaluation | Credit | 85 (85) | 85 |
| zápočtová písemka | Written test | 85 | 85 |