B_UOMK Accounting of municipalities, cities and regions

University of Finance and Administration
Winter 2024
Extent and Intensity
1/2/0. 6 credit(s). Type of Completion: zk (examination).
Guaranteed by
doc. Ing. Hana Březinová, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the subject is to clarify the main principles of accounting in the conditions of municipalities, cities and regions. In the introductory part, basic knowledge about individual types of accounting units in the public sector and their financial management system will be summarized. Next, the basic elements of accounting reporting will be explained, followed by the specifics of accounting in the public sector. The main goal will be accounting solution of selected situations from the management of these entities.
Learning outcomes
After completing the course, the students will - know and be able to explain basic accounting procedures - know the method of double recording of processes specific to the management of cities and municipalities and be able to decide on the method of recording selected situations - understand the structure and reporting ability of financial statements - be able to use accounting data to evaluate financial performance.
Syllabus
  • 1. Financial management and management of public sector entities.
  • 2. Public sector entities and their characteristics.
  • 3. Basic principles of accounting, financial statements (balance sheet, profit and loss statement, cash-flow statement), account, records of economic operations on accounts
  • 4. Regulation of accounting in the Czech Republic, accounting outline. Specifics of public sector accounting.
  • 5. Structure of property and its resources in public sector entities.
  • 6. Accounting for long term assets.
  • 7. -8. Accounting for transfers (basic differentiation of transfers, accounting for the relationship to the state budget, regional budget and USC).
  • 9. Accounting methods ensuring the accrual principle of public sector accounting.
  • 10. Profit and loss accounts and economic results in public sector conditions.
  • 11. Equity, its concept and reporting in terms of the public sector.
  • 12. Use of accounting data to evaluate the performance of a public sector entity.
Literature
    required literature
  • Platné právní předpisy: zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, vyhlášky č. 410/2009 Sb. vč. příloh, České účetní standardy.
  • BŘEZINOVÁ, Hana. Účetnictví veřejného sektoru. 2. vyd. Znojmo: SVŠE Znojmo. 2019. 163 s. ISBN 978-80-87314-97-5
    recommended literature
  • Březinová, H. (2022), Účetní souvztažnosti pro příspěvkové organizace 2022, Praha, Dashofer 2022. 236 s. ISBN 978-80-87963-53-1
  • Svobodová J., Abeceda účetnictví pro některé vybrané účetní jednotky 2022 – organizační složky státu, státní fondy, územní samosprávné celky, dobrovolné svazky obcí, Regionální rady regionů soudržnosti, přísp. organizace. Praha ANAG 2022 (vyjde 12/22
  • Nejezchleba, Z., Schneiderová, I., Dlouhodobý majetek ÚSC, DSO a příspěvkových organizací 2021, Praha, Acha obec účtuje 2022, 566 s. ISBN 978-80-9054-205-1
    not specified
  • KUBÍČKOVÁ D., Základy účetnictví, 2. akt.vyd., Praha: VSFS, 2013, 176 s. ISBN 978-80-7408-074-6
Teaching methods
consultation-lecture, consultation-seminar
Assessment methods
written test
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 16 hodin KS/semestr.
The course is also listed under the following terms Winter 2022, Winter 2023.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2024/B_UOMK