Course detail
Accounting of Public Sector Entities
FP-UusvsPAcad. year: 2016/2017
The course contains characteristics of public administration entities, duties of public administration entities in accounting and pays attention to the range of bookkeeping, accounting documents and entries and accounting books. The accent of the course is focused on accounting of fixed and other assets, payables and other liabilities, expenses, revenues and profit of current accounting period.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
- Theoretical knowledge of accounting in selected accounting entities
- Development of skills required for accounting for state and flow of assets, liabilities, expenses, revenues and profit
- Basic skills leading to compiling of financial statements in selected accounting entities
Prerequisites
Co-requisites
Planned learning activities and teaching methods
and model solution. Exercise support of practical mastery of subject matter presented in lectures or assigned for individual study.
Assesment methods and criteria linked to learning outcomes
- Participation at all seminars
- Completion of the control semestral written test marked at least with grade "E"
Conditions for passing the exam:
- Completion of the exam written test marked at least with grade "E"
- Student’s overall grade is counted as an average of semestral and exam test (For example: semestral test clasified "A", exam test "E", overall grade "C")
- Possible oral exam in the case of ambigious outcome
Course curriculum
Legal regulation of accounting in selected accounting entities, its importance, basic terminology
Accounting for acquisition, depreciation and disposals of fixed assets
Accounting for particular categories of current assets
Definition and structure of costs and its accounting
Definition and structure of revenues and its accounting
Financial statements operations
Financial statements operations focused on the financial statements of selected entities
Work placements
Aims
In accordance with acquired knowledge it is also aim of the course to gain basic skills for the accounting for assets, liabilities, expenses, revenues and profit in selected accounting entities and skills of financial statement operations.
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Vyhláška č. 410/2009 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro některé vybrané účetní jednotky (CS)
Zákon č. 563/1991 Sb. o účetnictví ve znění pozdějších předpisů (CS)
Recommended reading
KRBEČKOVÁ, M. a J. PLESNÍKOVÁ. FKSP sociální fondy, benefity a jiná plnění. 4. vyd. Olomouc: ANAG, 2014. 183 s. ISBN 978-80-7263-865-9. (CS)
MÁČE, M., D. PROKŮPKOVÁ a Z. MORÁVEK. Účetnictví pro územní samosprávné celky, příspěvkové organizace a organizační složky státu: aplikace v příkladech. 1. vyd. Praha: Grada, 2012. 632 s. ISBN 978-80-247-3637-2. (CS)
PROKŮPKOVÁ, D. a M. SVOBODA. Jak číst účetní výkazy vybraných účetních jednotek. 1. vyd. Praha: Wolters Kluwer, 2014. 152 s. ISBN 978-80-7478-522-1. (CS)
Classification of course in study plans
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
Description of selected accounting entities
Legal regulation of accounting in selected accounting entities, its importance, basic terminology
Acquisition, depreciation and disposals of fixed assets
Inventories
Budget management, short-term financial assets, short-term loans
Debtor’s relations
Assets, funds, profit, reserves, long-term liabilities and receivables, final accounts and specific accounting
Definition and structure of expenses and revenues
Financial statements operations
Financial statements in selected accounting entities
Exercise
Teacher / Lecturer
Syllabus
Characteristics of account class 0 and fixed assets accounting
Depreciation and disposals of fixed assets
Characteristics of account class 1 and inventories accounting
Characteristics of account class 2 and accounting for financial relationships to various entities
Characteristics of account class 3 and accounting for debtor’s relations
Characteristics of account class 4 and its accounting and specifics
Characteristics of account classes 5 and 6, admissibility of their use and accounting for expenses and revenues
Characteristics of account classes 7 and 8 and their accounting options
Characteristics of account class 9 and accounting for funds, profit, long-term loans and reserves
Account class 9 as financial statements accounts and its use
Closing of accounting books and compilation of financial statements