Economy of the Theatre Operation 2

Display Schedule

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 2017/2018:

The schedule has not yet been prepared

Schedule for summer semester 2017/2018:

	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	room R311 Učebna R311 (DAMU) (Karlova 26, Praha 1) SOUČKOVÁ J. 09:15–10:45 (přednášková par. 1)
Tue
Wed
Thu
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Mon	09:15–10:45	Jaroslava SOUČKOVÁ	Učebna R311 (DAMU) Karlova 26, Praha 1		přednášková par. 1

The subject is a part of the following study plans:

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