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Course detail
FP-UfudPAcad. year: 2023/2024
The course focuses on the approaches to defining the non-profit sector and the justification of NPO in the national economy, the mission and importance of NPO. Special attention is paid to the financing of NPO and the specifics of accounting operations in NPO.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
Public finance (basic course), accounting.
Rules for evaluation and completion of the course
Requirement for gaining the credit:a) Work in small teams (5-6 students), presentation of 4 tasks. Max. possible number of points is 10, 5 poins are needed for the credit (i.e. 50 %).b) Credit test (accounting): max. possible number of points is 20, min. number of points needed for the credit is 10 (i.e. 50%). One resit is possible.Examination:Written only. The exam is a test (accounting) + open questions. Time for elaboration: 40 minutes. Max. possible points of exam - 70, to pass the examination it is necessary to get at least 35 points (50 %).The resulting mark for the course is the sum of the points from seminars and the examination. Grading rules – see the BUT Rules for Studies and Examinations.
Attendance at lectures is recommended. The way of substituting of missed lectures and seminars is fully in the teachers’ competence.
Aims
The objective of the course is to provide students with theoretical and applied knowledge and understanding of the specifics of economics and accounting operations of non-profit organizations. These entities have their place, mission, goal, function and importance in the economy, so it is necessary to acquaint students with them and describe the differences compared to entities in the profitable sector.
Knowledge: The student describes and explains the mission and importance of non-profit organizations in the national economy. Describes and analyzes various sources of funding for non-profit organizations (NPO). The student will perform basic accounting operations related to assets, financing, costs and revenues of NPO.Skills: The student is able to search, sort and correctly interpret socio-economic data related to the non-profit sector. Can name differences in accounting operations in NPO.General competences: The student recognizes the ethical dimension of NPO in the national economy and their role in civil society. The student is able to work in a team, present their opinions and argue. Can design solutions for specific accounting operations for NPO.
Study aids
Presentations, basic and recommended reading.
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
1. Approaches to definition of the non-profit sector. Mission and function of NPO.
2. Typology of NPO. Non-profit public organizations.
3 Non-profit private organizations.
4. Fundind of NPO. Public and private funding resources. Fundraising.
5. Personal management in NPO. Volunteership.
6. Basic accounting operations, comparison with accounting in profit organizations.
7. Assets and stocks accounts.
8. Specifics of financial accounts, clearing relations.
9. Revenue accounts + transfers.
10. Cost accounts. Balance off.
11.-12. Overall summary.
Exercise
1. - 5. Work in teams, 4 tasks, presentations, discussion.
6. Basic accounting operations, comparison with acconting in profit organizations - examplex.
7. Assets and stocks accounts - examples.
9. Revenues accounts + transfers: examples.
10. Cost accounts. Ballance off.
11. Overall summary.
12. Credit test.