Economy of the Theatre Operation II. 2

Subject guarantor:

Jiří POKORNÝ

Name of lecturer(s):

Jiří POKORNÝ

Learning outcomes of the course unit:

Students expand their knowledge in accounting for cultural non-profit organizations.

Mode of study:

Classroom instruction, moderated discussion and exercises.

Prerequisites and co-requisites:

Passage of the Winter semester exam.

Recommended optional programme components:

none

Course contents:

1. Types of accounting in non-profit organizations

2. Laws, regulations, standards

3. Internal regulations

4. Grant accounting and contributions to operations

5. Depreciation of property received through grants and from one's activities

6. Accounting of business results

7. Funds in non-profit organizations

8. Merchandise and leasing accounting.

Recommended or required reading:

- zákon o účetnictví

- vyhlášky 500, 502 a 504

- české účetní standardy

Planned learning activities and teaching methods:

Class and exercises.

Assessment methods and criteria:

Conditions for successful passing of the exam:

- participation in practicing the covered material during the semester

- completion of one of the regular tests.

Exam grading:

- 20% class participation

- 20% completion of one regular test

- 60% oral exam.

Course web page:

Není žádná webová stránka věnující se předmětu.

Note:

Schedule for winter semester 2012/2013:

The schedule has not yet been prepared

Schedule for summer semester 2012/2013:

	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	místnost R501 Učebna (Karlova 26, Praha 1) POKORNÝ J. 13:00–14:30 (přednášková par. 1)
Fri
Thu
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Tue	13:00–14:30	POKORNÝ J.	Učebna Karlova 26, Praha 1		přednášková par. 1

The subject is a part of the following study plans:

• Produkce (Bc.) (compulsory subject)