Accounting for non-profit accounting entities
- Credits: 3
- Ending: Examination
- Range: 0P + 2C
- Semester: summer
- Faculty of Economic Informatics
Teachers
Included in study programs
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 non-profit accounting entities.
After the completing the course students gain:
a) the knowledge – understand the particularities of accounting and reporting of non-profit accounting entities;
b) the skill – determine and apply accounting principles in dealing with the accounting view of specific accounting transactions generated by the non-profit accounting entities;
c) the competence – evaluate information presented in the financial statements of non-profit accounting entities.
Indicative content
Legislation of non-profit accounting entities. Definition of non-profit accounting entities. Management and financing of non-profit accounting entities. Characteristics of accounting of non-profit accounting entities. Non-current assets, current assets, equity and liabilities in accounting of non-profit accounting entities. Activity costs and revenues from activities in non-profit accounting entities. Financial statements of non-profit accounting entities. Analysis and assessment of management and financing in selected non-profit accounting entities and their accounting.
Support literature
1. KORDOŠOVÁ, A. 2015. Osobitosti účtovníctva neziskových účtovných jednotiek. Bratislava: EKONÓM, 2015. ISBN 978-80-225-4071-1.
2. KORDOŠOVÁ, A. 2021. Účtovníctvo neziskových účtovných jednotiek. Učebný text s príkladmi. Bratislava: EKONÓM, 2021. ISBN 978-80-225-4871-7.
3. Právne predpisy upravujúce charakteristiku a účtovníctvo neziskových účtovných jednotiek.
4. Štúdie vo vedeckých časopisoch a zborníkoch a články v odborných časopisoch.
Syllabus
1. Legislation of non-profit accounting entities. 2. Definition of non-profit accounting entities. 3. Management of non-profit accounting entities. 4. Financing of non-profit accounting entities. 5. Characteristics of accounting of non-profit accounting entities. 6. Non-current assets in accounting of non-profit accounting entities. 7. Current assets in accounting of non-profit accounting entities. 8. Equity and liabilities in accounting of non-profit accounting entities. 9. Activity costs in non-profit accounting entities. 10. Revenues from activities in non-profit accounting entities. 11. Financial statements of non-profit accounting entities. 12. Analysis and assessment of management and financing in selected non-profit accounting entities. 13. Analysis and assessment of accounting in selected non-profit accounting entities.
Requirements to complete the course
26 hours of seminars
24 hours of preparation for the seminars
10 hours of preparation for the continuous written essay (40 % of the overall grading)
18 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 78
Student workload
26 hours of seminars
24 hours of preparation for the seminars
10 hours of preparation for the continuous written essay (40 % of the overall grading)
18 hours of preparation for the final written exam (60 % of the overall grading)
Total study load (in hours): 78
Language whose command is required to complete the course
slovak
Date of approval: 10.02.2023
Date of the latest change: 22.12.2021