DDML206 Budgeting

Theatre Faculty
Summer 2024
Extent and Intensity
1/1/1. 1 credit(s). Type of Completion: z (credit).
Teacher(s)
MgA. Lucie Abou (lecturer), doc. MgA. Hana Průchová, Ph.D. (deputy)
doc. MgA. Hana Průchová, Ph.D. (alternate examiner), doc. MgA. BcA. Petra Vodičková, Ph.D. (deputy)
Guaranteed by
prof. MgA. Blanka Kolegar
Theatre Management and Stage Technology Department – Dean’s Office – Theatre Faculty – Janáček Academy of Performing Arts
Supplier department: Theatre Management and Stage Technology Department – Dean’s Office – Theatre Faculty – Janáček Academy of Performing Arts
Timetable
Wed 8:30–10:00 104
Prerequisites
In the previous study it is necessary to pass the following subjects: Microeconomics, Macroeconomics, Introduction to Cultural Policy I and II in the first year of study, Budgeting, Accounting, Fundraising and Project Management in Culture in the winter semester of the second year of study.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to further strengthen and develop students' entrepreneurial approach with emphasis on practical skills.
In the summer semester, the course will focus on budgeting, budgeting, accounting, budgeting and tax issues in the non-profit sector, respectively. especially in the field of theater. Learning outcomes of the course unit The aim of the course is to teach students how to prepare a budget in accordance with the planning of a cultural project and to prepare a cash flow report within a related subject of Project Management in Culture or other related subjects such as Independent Production and Organization of the International Theater Festival.
The subject further develops and deepens the knowledge of Macroeconomics students, eg the Czech tax system, and the application of general knowledge in the field of theater and art.
Learning outcomes
Knowledge:
The student knows the principles of budgeting, budgeting and the related issues,
understands the differences and specifics of accounting and budgeting in the non-profit sector and in the arts.


Skills:
The student can design and work with the budget of a cultural project,
can interpret the information contained in the budget,
can interpret the budget of the contributory organization,
can create a budget in various types of grant applications.

Eligibility:
The student is able to use all the knowledge gained in the course in the practical preparation of seminar tasks and cultural project planning, including the processing of analyzes used in project management.
Syllabus
  • 1. Tax returns (innovations in the field of income tax for the current calendar year)
  • 2. Budgeting - introduction, budgeting
  • 3. Costing species
  • 4. Calculation
  • 5. Founding budget
  • 6. The system of public budgets
  • 7. Specifics of budgets of contributory organizations
  • 8. Taxes in non-profit organizations and specifics of accounting in non-profit organizations
  • 9. Value-added tax and its specifics in the field of theater and live art
  • 10. Travel refunds, travel order
Literature
    required literature
  • Landa, M., Polák, M.: Ekonomické řízení podniku, C. H. Beck. ISBN 978-80-251-1996-9. info
  • Petrlíková, B.: Nevýdělečné organizace a fyzické osoby účtují, ASPI, a. s., Praha 2006. info
  • Podhorský, J.: Účtování a vedení účetnictví v organizačních složkách státu, územně samosprávných celků a příspěvkových organizacích, POLYGON, Praha 2005. info
  • Preislerová, D.: Účetnictví pro střední školy, pro podnikatele, MC nakladatelství, Brno 2005. info
  • Rektořík, J. a kol.: Organizace neziskového sektoru, základy ekonomiky, teorie a řízení, EKOPRESS, s. r. o., Praha 2007. ISBN 978-80-86929-25-5. info
  • Rubáková, V.: Účetnictví pro úplné začátečníky 2009, Grada Publishing, a. s., Praha 2009. ISBN 978-80-247-2943-5. info
  • Rubáková, V.: Účetnictví pro úplné začátečníky 2009, Grada Publishing, a. s., Praha 2009. ISBN 978-80-247-2943-5. info
  • Sedláček, J.: Účetnictví pro manažery, Grada Publishing, a. s., Praha 2005. ISBN 80-247-1195-8. info
  • Synek, M. a kol.: Manažerská ekonomika, Grada Publishing, a. s., Praha 2007. ISBN 978-80-247-1992-4. info
  • Synek, M. a kol.: Podniková ekonomika, C. H. Beck, Praha 2006. ISBN 80-7179-892-4. info
  • Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů. info
    recommended literature
  • Šelešovský, J. a kol. : Účetnictví, daně a financování organizací v neziskovém sektoru. ESF MU, Brno 1999. info
  • Zákon č. 586/1992 Sb., o daních z příjmů. info
    not specified
  • Zákon č. 455/1991 Sb., o živnostenském podnikání. 2018. info
  • Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti. 2018. info
  • Zákon č. 48/1997 Sb., o veřejném zdravotním pojištění. 2017. info
  • Zákon č. 345/2014 Sb., o státním rozpočtu České republiky. 2014. info
  • Zákon č. 89/1992 Sb., Občanský zákoník. 2014. info
  • MERLÍČKOVÁ RŮŽIČKOVÁ, Růžena. Neziskové organizace, vznik, účetnictví, daně. Anag, 2013. ISBN 978-80-7263-825-3. info
  • STUCHLÍKOVÁ, Helena and Sofie KOMRSKOVÁ. Zdaňování neziskových organizací s příklady z praxe. Anag, 2013. ISBN 978-80-7263-774-4. info
  • ŠEDIVÝ, Marek and Olga MEDLÍKOVÁ. Úspěšná nezisková organizace, 2. aktualizované vydání. Grada, 2011. ISBN 978-80-247-4041-6. info
Teaching methods
Lecture, seminar, practice, independent work of students. During the exercise, students will practice the acquired theory on practical examples (eg processing tax returns, drafting a cultural project budget, building a cash flow of a cultural project), on the basis of which students will acquire practical skills.
Assessment methods
The course is concluded by credit. Credit conditions are met at least 80% attendance, passing continuous written tests and a final colloquium.
Language of instruction
Czech
Follow-Up Courses
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023, Summer 2025.
  • Enrolment Statistics (Summer 2024, recent)
  • Permalink: https://is.jamu.cz/course/difa/summer2024/DDML206