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


     ECTS syllabus          Syllabus          Timetable          


     Czech          English          


Course code: RRUVS
Course title in language of instruction: Účetnictví ve veřejné správě
Course title in Czech: Accounting in Public Administration
Course title in English: Accounting in Public Administration
Mode of completion and number of credits: Exam (4 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 2/1 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: master continuing
Semester: WS 2013/2014
Name of lecturer: Ing. Barbora Daňková (examiner, instructor, lecturer)
doc. Ing. Václav Kupčák, CSc. (examiner, instructor, lecturer, supervisor)
Prerequisites: none
 
Aims of the course:
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 contents:
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 outcomes and competences:
Generic competences:
 
-ability to apply knowledge
-ability to work independently
-skilled at utilizing and processing information
-spirit of enterprise

Specific competences:
 
-Ability to effectively process economic information within the European regional framework
-Ability to process and analyse economic information

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
     lecture28 h
     practice14 h
Self-study
     preparation for exam42 h
     preparation for regular testing18 h
     preparation of presentation10 h
Total112 h
 
Assessment methods:
exam
 
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQKUPČÁK, V.Finanční účetnictví v lesním hospodářstvíBrnoMZLU200080-7157-444-9
RERůžičková, R. Neziskové organizace – vznik, účetnictví, daně. Anag Olomouc, 2007
REÚZ (úplné znění): Účetnictví pro územně samosprávné celky …, Sagit Ostrava, 2010

RQrequired
RErecommended


Last modification made by Bc. Vít Karber on 05/28/2013.

Type of output: