Course syllabus UZN - Accounting and taxation of non-profit organizations (FBE - SS 2014/2015)


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Course code: UZN
Course title in language of instruction: Účetnictví a zdanění neziskových organizací
Course title in Czech: Accounting and taxation of non-profit organizations
Course title in English: Accounting and taxation of non-profit organizations
Mode of completion and number of credits: Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 3/0 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: master continuing
Semester: SS 2014/2015
Name of lecturer: Ing. Miloš Grásgruber, Ph.D. (examiner, lecturer)
Ing. Milena Otavová, Ph.D. (examiner, lecturer, supervisor, tutor)
Prerequisites: Final Bachelor Exam
 
Aims of the course:
The aim of the course is to familiarize students with the specific aspects of accounting and taxing in the area of non-profit organizations, which arising from the nature of their activities. The student gain knowledge of accounting and taxing of non-profit associations mainly through the example of municipalities, contributory organizations, political parties, public benefit corporations, civic associations and other non-profit organizations. In the part, which will be focused on taxing of non-profit organizations, the student gain knowledge from the area of corporate taxes and value added tax.
 
Course contents:
1.Position, function and division of accounting entities in the Czech Republic, whose main activity is not business (allowance 2/0)
 
a.Division of accounting entities.
b.Establishment and registration of accounting entities

2.The legal framework of accounting for non-profit organizations (allowance 3/0)
3.Financing of non-profit organizations (allowance 3/0)
 
a.The state subsidy politics.

4.The specific aspects of accounting for non-profit organizations (allowance 3/0)
 
a.the main activity
b.the economic activity

5.Property, ownership, methods of acquisition of property (allowance 3/0)
6.The funds of non-profit organizations (allowance 3/0)
7.Accounting for costs and revenues of non-profit organizations (allowance 3/0)
8.Closing of accounts and financial statements of non-profit organizations (allowance 3/0)
9.Corporate income tax of non-profit entities (allowance 7/0)
10.The application of value-added tax (VAT) in the case of self-governing local areas/communities (allowance 6/0)
 
a.Subject to VAT, taxable supplies which are not subject to VAT
b.VAT-exempt supplies with entitlement to VAT deduction, VAT-exempt supplies without entitlement to VAT deduction
c.The application of the proportional VAT deduction

11.The application of VAT on private non-profit entities (allowance 3/0)
12.Road tax, Real Estate tax, Inheritance, Gift and Real Estate Transfer Taxes in case of non-profit entities (allowance 3/0)
 
Learning outcomes and competences:
Generic competences:
 
-ability to apply knowledge
-ability to make decisions
-ability to solve problems
-capacity to adapt to new situations
-professional knowledge

Specific competences:
 
-Skill preparation of the financial statements of the non-profit organization and the interpretation of its items
-The ability of defining the nature of specific accounting transactions in the non-profit organization
-The student is able to solve the tax situations in non-profit organization
-Understanding of cost allocation method

Type of course unit: required
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
 
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture42 h
Self-study
     preparation for exam53 h
     preparation for regular assessment45 h
Total140 h
 
Assessment methods:
The course ends with a written exam. The written examination includes theoretical questions and concrete examples of issues discussed subject (income tax and value added tax) - practical view. The written examination is a total orientation studied the issue, to demonstrate whether the student mastered the material context, forming part of the subject.
 
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQMÁČE, M.Účetnictví pro územní samosprávné celky, příspěvkové organizace a organizační složky státuPrahaGRADA2012978-80-247-3637-2
RQMOCKOVČIAKOVÁ, A. -- PROKŮPKOVÁ, D. -- MORÁVEK, Z. et al.Příspěvkové organizace 2012-2013: výklad je zpracován k právnímu stavu ke dni 1.6.2012PrahaWolters Kluwer Česká republika2012978-80-7357-736-0
RQNevýdělečné organizace 2012: výklad je zpracován k právnímu stavu ke dni 1.1.2012PrahaWolters Kluwer2012978-80-7357-737-7
RQSTUCHLÍKOVÁ, H. -- KOMRSKOVÁ, S.Zdaňování neziskových organizací: zejména příspěvkových organizací, krajů, obcí, občanských sdružení, nadací, veřejných vysokých škol, veřejných výzkumných institucí a obecně prospěšných společností : s příklady z praxe 2011OlomoucANAG2011978-80-7263-658-7
REMUSILOVÁ, L. -- FITŘÍKOVÁ, D.DPH u územně samosprávných celků a jimi zřízených příspěvkových organizací od roku 2010KarvináParis2010978-80-87173-10-7
REMUSILOVÁ, L. -- FITŘÍKOVÁ, D.Průvodce DPH u neziskových organizacíPrahaANAG2011978-80-7263-684-6

RQrequired
RErecommended


Last modification made by Ing. Jiří Gruber on 10/09/2014.

Type of output: