Plan and Budget of Non-Profit Organizations 2

Tutor:

Tamara ČUŘÍKOVÁ

Synopsis:

Continuation of the problems of public finance, state budget, public revenue and expenditures. Deepening of knowledge of multi-source financing and its accounting. Familiarization with the problem of assets, record keeping and protection. Investment policy, awarding of public contracts, laws governing financial audits and their application to non-profit organizations.

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.

Study Objectives:

The content of instruction ties in with knowledge gained in the already discussed problems of finances in non-profit organizations and with knowledge of that subject in the winter semester. It deepens knowledge in the area of public finance, its obtaining, use and subsequent accounting. It familiarizes students with the problem of assets, record keeping and protection. Students are familiarized with the fundamental parameters of investment policy, relevant legislation and the problems of preliminary, continuous and subsequent financial inspections.

Outline and Syllabus:

Students are familiarized with relevant legislation and its interpretation, explained to them with practical examples of application to the internal norms of individual theatres. Each seminar ends with a practical task in which students show ability to obtain and then use relevant information. Next there is a collective discussion of research results. Each student writes a 7-10 page term paper on a pre-assigned topic.

80% attendance at seminars, continuous completion of assigned tasks, presentation and turning in of a term paper and passing an exam are required.

Study materials:

The following acts of parliament, as amended:

- 563/1991 Sb. o účetnictví

-1/1992 Sb,. o mzdě, odměně a pracovní pohotovosti

a průměrném výdělku

- 143/1992 Sb. o platu a odměně a pracovní pohotovosti v rozpočtových a některých

dalších organizacích a orgánech

- 586/1992 Sb. o daních z příjmu

- 248/1995 Sb. o obecně prospěšných společnostech

- 320/2001 Sb. o finanční kontrole

- 40/2002 Sb. o účasti státního rozpočtu na financování programů reprodukce majetku

- Vyhláška 504/2002 Sb., kterou se provádí některá ustanovení zákona o účetnictví

- 137/2006 Sb. o veřejných zakázkách

Czech accounting standards

- Internal norms of theatres

Legislation and technical articles currently listed by the instructor.

Note:

Schedule for winter semester 2008/2009:

The schedule has not yet been prepared

Schedule for summer 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

The subject is a part of the following study plans:

• Doporučený bakalářský produkce (subject determining qualification)