N_UcVS Public Sector Accounting

University of Finance and Administration
Winter 2026
Extent and Intensity
0/2. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Ing. Hana Březinová, CSc. (seminar tutor)
Guaranteed by
doc. Ing. Hana Březinová, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Ivana Plačková
Timetable of Seminar Groups
N_UcVS/cFPH: each odd Tuesday 14:00–14:44 S32, each odd Tuesday 14:45–15:30 S32, each odd Tuesday 15:45–16:29 S32, each odd Tuesday 16:30–17:15 S32, H. Březinová
Prerequisites
The prerequisite for studying the subject Accounting in the Public Sector is knowledge of the basics of accounting.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course is to familiarize students with public sector accounting in detail, to teach them the differences from financial accounting of business entities and to explain the connection of accounting to the flow of funds from the state budget or from territorial budgets. An integral part is the understanding of the international framework of public sector accounting and the necessity of reviewing the management of selected accounting units.
Learning outcomes
After completing the course, the student will be able to:
- understand the difference between financing the business sector and the public sector;
- distinguish public sector entities connected to public sources;
- know international accounting regulations and accounting regulations in the Czech Republic;
- know the basic accounting methods used in public sector accounting;
- explain basic procedures in public sector accounting;
- define financial statements of public sector entities;
- know the need for control, review and audit in the public sector.
Syllabus
  • 1. Public sector. Central system of accounting information of the state.
  • 2. Selected accounting units. Accounting statements. 3. Accounting statements.
  • 4. Long-term intangible and tangible assets.
  • 5. Long-term intangible and tangible assets.
  • 6. Long-term financial assets.
  • 7. Inventories.
  • . Receivables and payables.
  • 8. Short-term financial assets. Reserves.
  • 9. Equity.
  • 10. Costs and revenues.
  • 11. Financial statements.
  • 12. Approval, publication. Control, review and audit.
Literature
    required literature
  • BŘEZINOVÁ, Hana. Účetnictví veřejného sektoru (Public sector accounting). 3. vydání. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2025, 262 pp. ISBN 978-80-7380-996-6. WWW odkaz na informace o knize info
Teaching methods
The teaching will be conducted in the form of professional lectures supported by presentations and examples from information systems of state organizational units and territorial self-governing units. Professional discussions will be held continuously.
Assessment methods
Credit will be awarded based on an evaluation of personal participation in the course of at least 75 % and an oral professional discussion with the student.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2025.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2026/N_UcVS