Course: The Accounting and Finance of Non-profit Organization

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Course title The Accounting and Finance of Non-profit Organization
Course code KFU/MNOFU
Organizational form of instruction Lecture
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
  • Nepovolný Tomáš, Ing.
Course content
1. Conceptions of non-profit sphere. 2. Public and social economics, the role of the civil society. 3. Non-market goods. Formulation, legitimacy and enforcement of public and common interest. 4. Non-pro-benefit organizations, federative, cooperative and democratic economics. 5. Public services and services of common interest. 6. Association of interest and property, interest associations of personal and non-personal character. 7. Monetary and non-monetary sources of financing. Social capital. 8. Institutional structure of the non-profit sphere in the Czech Republic. 9. Public administration and self administration, public budgets and rules, public finance. 10. Financing and accountancy of territorial self administration units and contributory organizations. 11. Financing and accountancy of non-governmental non-profit organizations. 12. Social companies as a modern instrument of the public policies and civil initiatives. 13. Specifics of non-profit and non-pro-benefit organizations taxation. Practice: Accounting specifics of particular types of organizations through examples.

Learning activities and teaching methods
unspecified, unspecified
  • unspecified - 26 hours per semester
  • unspecified - 44 hours per semester
  • unspecified - 34 hours per semester
Learning outcomes
The course provides students with the theoretical and practical aspects of the specifics of the legal status of practical functioning, financing and accounting of non-profit organizations in the Czech Republic and in general.
Upon successful completion, students will know: - Accounting specifics of non-profit organizations - Differences in economy, business and nonprofit sector - The issue of financing NZO
Initial knowledge of finance and accountancy problems, non-profit organizations economics and public finance at the bachelor level.

Assessment methods and criteria
Recommended literature
  • Časopis UNES.
  • REKTOŘÍK, J. et al. Organizace neziskového sektoru.. Praha: Ekopress., 2007. ISBN 987-80-86929-25-5.
  • RŮŽIČKOVÁ, M. R. Neziskové organizace - vznik, účetnictví, daně. Olomouc, 2013. ISBN 978-80-7263-825-3.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Social and Economic Studies Business Administration and Management (C) Economy 2 Winter