Course detail

Accounting of Public Sector Entities

FP-UusvsPAcad. year: 2019/2020

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, costs, revenues and profit.

Learning outcomes of the course unit

Outcomes of the subject are:
- A 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 in selected accounting entities
- Basic skills leading to compiling of financial statements in selected accounting entities and understanding the content and structure of accounting data contained in financial statements


Knowledge in the field of financial accounting, taxes and low regarding to business units.


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Zákon č. 563/1991 Sb. o účetnictví ve znění pozdějších předpisů (CS)
KOLEKTIV AUTORŮ. ÚZ č. 1064 - Účetnictví územních samosprávných celků, organizačních složek státu a příspěvkových organizací. Kontrola. Ostrava: Sagit, 2015. 416 s. ISBN 978-80-7488-092-6. (CS)
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)
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)
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)
České účetní standardy pro některé vybrané účetní jednotky, které vedou účetnictví podle vyhlášky č. 410/2009 Sb. (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)

Planned learning activities and teaching methods

Lectures consist of an explanation of basic principles, the methodology of the given discipline, problems and their model solutions. The seminars support a practical mastery of the material presented in lectures or assigned for individual study.

Assesment methods and criteria linked to learning outcomes

To be awarded the credit it is necessary to:
- complete all the seminars
- gain from the credit examination at least the classification grade "E"
For the examination:
- the student must gain a minimum classification grade of "E" in the written examination
- the overall classification grade for the student will be taken from the average of the assessment from the credit and written examinations (example: a credit examination graded "A", and examination graded "E", gives a resulting assessment of "C")
- in the event of an inconclusive result of the assessment the student will take a supplementary oral examination

Language of instruction


Work placements

Not applicable.

Course curriculum

1. Introduction to the course, definition of main aspects public administration entities (selected accounting entities)
2. – 4. Legal regulation of accounting in selected accounting entities, i.e. government departments, state funds according to budgetary rules, local government bodies, voluntary associations of municipalities, regional cohesion councils, funded organisations and health insurance companies, related terms
5. – 6. Basic economic and accounting categories, statements of selected entities;
7. Fixed assets – classification, valuation, accounting for normal business operations;
8. Inventory – classification, valuation, accounting for normal business operations;
9. Current financial assets – classification, valuation, accounting for normal operations;
10. Sources of financing – classification, valuation, accounting for normal business operations;
11. Revenues and costs – classification, valuation, accounting for normal business operations;
12. Financial statements and statements of selected entities, The use of financial statements for economic management;
13. Specifics in the accounting of non-goverment non-profit organizations.


The objective of the course is to gain a knowledge of accounting in the public sector, major differences between accounting of entrepreneurs and selected accounting entities, regulations that accounting entities are obliged to fulfil, accounts from accounts chart designated for selected accounting entities and about its relevance to ensure fulfilling of accounting objectives and about financial statements and operations linked to them in selected accounting entities.
In accordance with acquired knowledge it is also an aim of the course to gain basic skills for the accounting of assets, liabilities, expenses, revenues and profit in selected accounting entities and the skills of financial statement operations, as well as the possibilities of the use of accounting data for management.

Specification of controlled education, way of implementation and compensation for absences

Attendance of students will be monitored at the seminars. Students will be familiarized at the first seminar with a possibility of replacing missed lessons, which will be properly excused by the tutor.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-UAD-D , 2. year of study, summer semester, 6 credits, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer


26 hours, compulsory

Teacher / Lecturer


eLearning: opened course