Economy of the Theatre Operation 2

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Subject guarantor:

Name of lecturer(s):

Jaroslava SOUČKOVÁ

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.

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

Assessment methods and criteria:

The subject is concluded with an oral exam.

Students are obliged to attend minimum of 70% of lectures to be allowed to undertake examination.

Exam grading:

- 20% activity in classes,

- 80% displayed knowledge.

Course web page:

Note:

Schedule for winter semester 2016/2017:

The schedule has not yet been prepared

Schedule for summer semester 2016/2017:

The schedule has not yet been prepared

The subject is a part of the following study plans:

• Arts Management (B.A.) (compulsory subject)