Taxes and Accounting 2

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Subject guarantor:

Jiří POKORNÝ

Name of lecturer(s):

Jiří POKORNÝ

Learning outcomes of the course unit:

Basic exercises introduce students to accounting issues and as well the opportunity to acquire knowledge in the form of tests. Part of the exercises are to introduce accounting practices of entreprenurial and non-profit theatre fields

Mode of study:

Class instruction during which are presentations of given topics , practice materials and moderated discussions.

Prerequisites and co-requisites:

examination

Recommended optional programme components:

No electives required.

Course contents:

1. Bookkeeping and general accounting

2. Accounting laws, types of accounting

3. Accounting regulations

4. Accounting basics, accounting scheduling

5. Profit and loss statements

6. Balancing

7. Accrual principles

8. Final balancing

9. Closing accounts, audit

Note: Instruction is focused on non-profit organizations in cultural areas.

Recommended or required reading:

- Accounting regulations

- ordinances

- Czech accounting standards

Planned learning activities and teaching methods:

class and exercises

Assessment methods and criteria:

Conditions for passing 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:

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Note:

Schedule for winter semester 2014/2015:

The schedule has not yet been prepared

Schedule for summer semester 2014/2015:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Arts Management (B.A.) (compulsory subject)
• Music Production (Bc) (optional subject)