Plan and Budget of Non-Profit Organizations 1

Tutor:

Tamara ČUŘÍKOVÁ

Synopsis:

Familiarization with the problems of public funding, state budget, public revenue and expenditures. Construction of a plan for a non-profit organization's budget, with rules for financial mangement, an approved budget or adjusted budget and bookkeeping with the state budget. Creation of a budget for a production. Questions of multiple sources of funding and their bookkeeping. Profits and their use.

Prerequisites:

Students present a term paper of 7 - 10 pages individually in the seminar. A part of evaluation of the term paper is the following discussion on the method of preparation and verifying facts on the chosen topic through questions arising from discussion. Active participation in handling assigned tasks.

Test for credit, credit.

Study Objectives:

The content of instruction ties in with knowledge gained in the subjects of tax issues and accounting and the discussed problem of finances in non-profit organizations. It familiarizes students with the problem of public finances, their obtaining and subsequent accounting. There is discussion of the questions of internal regulations and organizational norms governing the rules for financial management.

Outline and Syllabus:

- no-profit organizations

- public finance

- organizational norms governing the rules of financial management

- funding sources

- wage policy

- investment policy

Students will present their term papers individually and will reflect on problems from discussion in seminars.

Receiving credit requires 80% participation at seminars, presenting and handing in a term paper and passing the credit examination.

Study materials:

- Zákon 580/2004 Sb. - úplné znění rozpočtových pravidel

- Zákon o státním rozpočtu ČR na rok ....

- Vyhláška MF 551/2004 Sb., kterou se stanoví zásady a termíny finančního vypořádání se

státním rozpočtem, státními aktivy nebo Národním fondem

Legislation and technical articles currently listed by the instructor.

Note:

Schedule for winter semester 2008/2009:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue
Fri
Thu	místnost K410 Atelier () ČUŘÍKOVÁ T. 14:00–15:30 (paralelka 1)
Fri

Schedule for summer semester 2008/2009:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Doporučený bakalářský produkce (subject determining qualification)