Czech

6

Not applicable.

Knowledge: Students will describe and explain mission and significance of non-profit organizations in the national economy. They describe and analyze different funding resources, specifics of marketing and personnel management. Students will gain the skills of identification of accounting operations (cost and revenues, funding).
Skills: Students knows to consider current situation of NPO, they identify and name differences in accounting operations of NPO.
General qualifications: Students can work in teams and are able to present their views and defend them in discussion. Students recognize the ethical significance of NPO. They can design solutions for specific accounting operations for NPO.

Public finance, accounting.

Not applicable.

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions. Seminars are focussed on the practical mastery of the essentials, extending knowledge, support teamwork among students and their ability to discuss and present.

Requirements for gaining the credit:
1) Work in small teams (5-6 students), presentation of 4 tasks. Max. possible points is 10, number of points needed for the credit is 5 (i. e. 50 %).
2) Credit test (accounting): maximum possible number of points is 20, while the minimum number of points needed for the credit is 10 (i.e. 50 %), and one resit is possible.
Examination requirements:
The examination is in writing. The examination can only be taken by students who have applied through IS and have the credit entered. The examination contains test, open questions and solution of one accounting task. The time available for the examination is 40 minutes, the maximum number of points available is 70, and in order to pass the examination it is necessary to get at least 35 points (i.e. 50 %).
The resulting mark for the course is the sum of the points from the seminars and the examination, and the resulting grade is in accordance with the BUT Study and Examination Regulations.

1. Approaches to definition of the non-profit sector. Mission and significance of NPO in the national economy, their function.
2. Typology of non-profit organization. Non-profic public organizations. Non-profit private organizations.
3. Funding of NPO. Public and private funding resources. Significance and self-funding methods.
4. Fundraising. Significance of the person of fundraiser. Marketing and PR in non-profit organizations. PR and fundraising.
5. Personnel management in non-profit organizations. Volunteership.
6. Basic accounting operations, comparison with accounting in profit organizations.
7. Specifics of financial accounts, clearing relations.
8. Assets and stocks accounts.
9. Revenues accounts.
10. Costs accounts. Balance off.
11. Transfers.
12.-13. Overall summary (specifics of accounting of NPO).

Not applicable.

The objective of the course is to provide students with knowledge and understanding of significance, misssion, function and specifics of accounting operations of non-profit organization (NPO).

Attendance at lectures is recommended, while attendance at seminars is monitored. Teaching takes place in accordance with the semester timetable. The means of substituting for missed lectures and seminars is fully in the teachers’ competence.

Not applicable.

Not applicable.

DOBROZEMSKÝ, V. a J. STEJSKAL. Nevýdělečné organizace v praxi. 2. vyd. Praha: Wolters Kluwer, 2017.
PELIKÁNOVÁ, A. Účetnictví, daně a financování pro nestátní neziskovky. 3. vyd. Praha: Grada, 2018.
KRYŠKOVÁ, Š. Nestátní neziskové organizace - právní úprava, účetnictví, audit, daně. 2. vyd. Praha: Leges, 2022.
BOUKAL, P. a kol. Fundraising pro neziskové organizace. 1. vyd. Praha: Grada, 2013. (CS)
Zákon č. 563/1991 Sb., o účetnictví ze dne 12. prosince 1991 (v platném znění).
Vyhláška č. 504/2002 Sb. a Vyhláška č. 325/2015 Sb.

STEJSKAL, J., KUVÍKOVÁ, H. a K. MAŤÁTKOVÁ. Neziskové organizace. Vybrané problémy ekonomiky se zaměřením na nestátní neziskové organizace. 1. vyd. Praha: Wolters Kluwer, 2012.

26 hours, compulsory

1. - 5. Tasks for work in teams, presentation, discussion.
6. Basic accounting operations, comparison with accounting in profit organizations.
7. Specifics of financial accounts, clearing relations.
8. Assets and stocks.
9. Revenues.
10. Costs.
11. Transfers.
12. Credit test.
13. Discussion and consultations about credit test.