Accounting of budgetary organizations, subsidized organizations and municipalities

  • Credits: 6
  • Ending: Examination
  • Range: 2P + 2C
  • Semester: winter
  • Year: 2
  • Faculty of Economic Informatics

Teachers

Included in study programs

Accounting and Auditing

Accounting

Teaching results

The aim of the teaching is to increase the knowledge, skills and competences of students, who are studying the accounting for bussines entities, in the concrete of identifying and solving specific areas of accounting in budgetary organizations, subsidized organizations and municipalities in the context of the process of harmonization of accounting in the public sector.
After the completing the course students gain:
a) the knowledge – understand the particularities of accounting and reporting of budgetary organizations, subsidized organizations and municipalities;
b) the skill – determine and apply accounting principles in dealing with the accounting view of specific accounting transactions generated by the budgetary organizations, subsidized organizations and municipalities;
c) the competence – evaluate information presented in the financial statements and special financial statements of budgetary organizations, subsidized organizations and municipalities.

Indicative content

Characteristics of budgetary organizations. Characteristics of accounting of budgetary organizations. Expenditure, costs and revenues from transfers of budgetary organizations. Income, revenues and costs from the levy of income of budgetary organizations. Classification of expenditure and income in budgetary organizations. Economic result, accrued costs and revenues, provisions, fixed assets, inventory and settlement relationships with employees and with organizations of social and health insurance in accounting of budgetary organizations. Financial statements of budgetary organizations. Characteristics of subsidized organizations. Characteristics of accounting of subsidized organizations. Contributions from the founder in subsidized organizations. Common features and differences in assets, equity, liabilities, costs, revenues, economic result and financial statements of subsidized organizations and budgetary organizations. Characteristics of municipalities. Characteristics of accounting of municipalities. Revenues from tax and fees. Provided and received transfers and their accounting view in municipalities. Particular features of financial statements in municipalities. Special financial statements. International harmonization of accounting in the public sector.

Support literature

1. KOVALČÍKOVÁ, A. a kol. 2015. Účtovníctvo rozpočtových organizácií a príspevkových organizácií. Bratislava: EKONÓM, 2015. ISBN 978-80-225-4194-7.
2. KORDOŠOVÁ, A. 2023. Účtovníctvo rozpočtových a príspevkových organizácií. Zbierka príkladov. Bratislava: EKONÓM, 2023. ISBN 978-80-225-5074-1.
3. Právne predpisy upravujúce charakteristiku a účtovníctvo rozpočtových organizácií, príspevkových organizácií a obcí.
4. Štúdie vo vedeckých časopisoch a zborníkoch a články v odborných časopisoch.

Syllabus

1. Characteristics of budgetary organizations. Characteristics of accounting of budgetary organizations. 2. Expenditure, costs and revenues from transfers of budgetary organizations. 3. Income, revenues and costs from the levy of income of budgetary organizations. 4. Classification of expenditure and income in budgetary organizations. 5. Economic result, accrued costs and revenues, provisions in accounting of budgetary organizations. 6. Fixed assets in accounting of budgetary organizations. 7. Inventory in accounting of budgetary organizations. 8. Settlement relationships with employees and with organizations of social and health insurance in accounting of budgetary organizations. 9. Financial statements of budgetary organizations. 10. Characteristics of subsidized organizations. Characteristics of accounting of subsidized organizations. Contributions from the founder in subsidized organizations. 11. Common features and differences in assets, equity, liabilities, costs, revenues, economic result and financial statements of subsidized organizations and budgetary organizations. 12. Characteristics of municipalities. Characteristics of accounting of municipalities. Revenues from tax and fees. Provided and received transfers and their accounting view in municipalities. Particular features of financial statements in municipalities. 13. Special financial statements. International harmonization of accounting in the public sector.

Requirements to complete the course

26 hours of lectures
26 hours of seminars
13 hours of preparation for the lectures
26 hours of preparation for the seminars
24 hours of preparation for the continuous written essay (40 % of the overall grading)
41 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 156

Student workload

26 hours of lectures
26 hours of seminars
13 hours of preparation for the lectures
26 hours of preparation for the seminars
24 hours of preparation for the continuous written essay (40 % of the overall grading)
41 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 156

Language whose command is required to complete the course

slovak

Date of approval: 11.03.2024

Date of the latest change: 23.10.2023