Course syllabus RRUVS - Accounting in Public Administration (FRDIS - WS 2013/2014)


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Course code: RRUVS
Course title in Czech: Accounting in Public Administration
Course title in English:
Accounting in Public Administration
Semester:
WS 2013/2014
Mode of completion and number of credits:
Exam (4 credits)
Mode of delivery and timetabled classes:
full-time, 2/1 (hours of lectures per week / hours of seminars per week)
Level of course: master continuing
Course type:
required
Type of delivery:
usual
Mode of delivery for our mobility students abroad:
-- item not defined --
Language of instruction: Czech
Course supervisor:
doc. Ing. Václav Kupčák, CSc.
Course supervising department: Department of Regional and Business Economics (FRDIS)
Faculty:
Teachers:
Ing. Barbora Daňková, Ph.D. (examiner, instructor, lecturer)
doc. Ing. Václav Kupčák, CSc. (examiner, instructor, lecturer, supervisor)
Prerequisites:
none
 
Timetable in this semester:
-- item not defined --
 
Aim of the course and learning outcomes:
The main objective of the course is to provide students with a concise survey of accounting in the public administration, with special emphasis on the characteristics of property and capital structure of an accounting unit (entity).Accounting procedures under the conditions of territorial self-governing units.
 
Course content:
1.
Subject and methods of financial accounting, legal regulations (allowance 4/2)
 
a.
Accounting in the public administration -- basic terms
b.Act no. 563/1991 Coll.
c.
Decree no. 410/2009 Coll., chart of account and list of account

2.
Property and source structure from the viewpoint of accounting -- economic resources, appraisement (allowance 2/1)
 
a.
Bookkeeping vouchers and their appendages

3.(Double entry) accounting system (allowance 8/4)
 
a.
Accounting procedures
b.
Accounting schedule within a given period
c.
Final accounts

4.
Territorial self-governing units as accounting entities (allowance 4/2)
 
a.Organization order of TSU, internal accounting directives
b.
TSU budget and its functions

5.
Final accounts and account balancing of TSU, closing account (allowance 4/2)
 
a.
Closing accounts and account balancing of TSU

6.
Reviewing the financial management of TSU and financial control (allowance 4/1)
 
a.Methodical process of reviewing the financial management of TSU
b.Financial control under the conditions of TSU

7.Credit activities (allowance 0/2)
 
a.Report
b.
Credit test

Learning activities and teaching methods:
Type of teaching method
Daily attendance
lecture
28 h
practice
14 h
preparation for exam
42 h
preparation for regular testing18 h
preparation of presentation
10 h
Total
112 h
 
Assessment methods:
exam
 
Assessment criteria ratio:
Requirement type
Daily attendance
Total
0 %
 
Recomended reading and other learning resources:
Basic:
KUPČÁK, V. Finanční účetnictví v lesním hospodářství. 1st ed. Brno: MZLU, 2000. 88 p. ISBN 80-7157-444-9.

Recommended:
Růžičková, R. Neziskové organizace – vznik, účetnictví, daně. Anag Olomouc, 2007
ÚZ (úplné znění): Účetnictví pro územně samosprávné celky …, Sagit Ostrava, 2010

Course listed in study plans for this semester:
Track VS Public administration, full-time form, initial period WS 2012/2013
 
Course listed in previous semesters: WS 2019/2020, WS 2018/2019, WS 2017/2018, WS 2016/2017, WS 2015/2016, WS 2014/2015 (and older)
Teaching place:
Brno


Last modification made by Bc. Vít Karber on 07/30/2013.

Type of output: