National Repository of Grey Literature 157 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Accounting, tax and legal specifics of associations
Javůrková, Iveta ; Takáčová, Hana (advisor) ; Míková, Marie (referee)
The thesis deals with the legal aspects of civic associations and connections with their transformation into guilds as a result of the entry into force of the New Civil Code. It also deals with the issue of lack of legal certainty in some areas of accounting and taxation. This section is dedicated to the largest part of the thesis, which displays typical transaction of guildss. All this part is dealt in parallel look of simple accounting and double-entry bookkeeping. In conclusion, these transactions are considered as all transactions of fictitious guild and transferred into annual reports and tax returns.
Budget implementation in the specific conditions of the community Vestec within the periods 2010 - 2012
Nguyenová, Phuong ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
Bachelor thesis is focused on the analysis of budget management of the town Vestec in the years 2010 -- 2012. It provides information on basic principles for the functioning of municipalities as territorial self-governing whole. It explains the problems of the budget system and finance communities. It describes the ongoing reform of accounting and also includes commentary on the impact of accounting reforms in selected municipalities. The theoretical knowledge are used for the practical part, which is focused on the analysis of the budget management of the town Vestec and above all implementation of its budget.
Accounting for financing of election campaign under the presidential election act with focus on interpretation of the essential accounting terms
Galuška, Pavel ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This thesis deals with the interpretation of the essential accounting terms within the context of the act No. 275/2012 Sb., on the election of the president of republic and change of other acts. The aim of the thesis is to interpret the essential accounting terms according to the accounting theory and law and to confront the terms with the rules of financing of the election campaign given by the act. It addresses specifically the issue of election committee as an accounting entity and financing of the election campaign as an object of accounting. One of the methods used in the thesis is also interpretation of the legal rules; therefore part of the thesis contains legal theory and methods of the legal interpretation.
The internal control system in the contributory organization (a school facility)
Leksová, Iva ; Králíček, Vladimír (advisor) ; Takáčová, Hana (referee)
The thesis is focused on the internal control system and its application in the contributory organization (a school facility). Currently, these organizations suppressed internal control system to the background despite the legal obligation of its introduction. The thesis is divided in a theoretical part, which is focused on the theory of the internal control system, and the reasons, why it is important to monitor the internal control system in educational institutions. In the practical part of the thesis the internal control system of the model contributory organization (school facility) will be evaluated and adjustments of the current state will be suggested. The main purpose of the thesis is to prove that the contributory organizations are not able to guarantee either the accuracy of internal control or its observance. The second purpose of the thesis is to prove that even controlling institutions do not follow or check internal control system as a complex problem.
Financing and accounting of non-profit organizations in the particular case of the civic association Silueta
Macíková, Nela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis deals with accounting, financing and management of non-profit organizations in the particular case of the civic association Silueta. The work is divided into a theoretical part and a practical part. The theoretical part is focused on general characteristics of non-profit organizations, their position in society, accounting and financing. The indispensable component of this part is also a mention of the re-codification of private law and the impacts on non-profit organizations. The practical part is focused on an analysis of the civic association Silueta in 2011-2013.
Budget analysis during the years 2011 - 2013 in the specific conditions of town Stříbro
Grohoľová, Alžběta ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The main aim of this thesis is an analysis of budget in Stříbro during the years 2011 - 2013 and description of differences between budgetary outcome and accounting profit. The first part of the thesis gives some basic information about public administration entity, its definition and also the main municipal authorities. Then it informs about the process of budget making and budget structure. The second part of the thesis is concentrated on Stříbro and it analyses budget receipts and expenses. Last but not least, the thesis describes the town's profit and loss account and the difference between the budgetary outcome and accounting profit. There are also mentioned funds of the town and the ways they can be used.
Budget implementation in the years 2011 to 2013 in the specific conditions of Museum of the Jindřichův Hradec region.
Vránová, Jana ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
In my bachelor's thesis I have tried to describe the problem of the economy of state-funded institutions in the Czech Republic. The thesis is divided into two parts. The theoretical part presents the characteristic of the state funded institutions, their legislation adjustment and their work with their own fund sources. In the practical part, which deals with Museum of the Jindřichův Hradec region, I follow the economy of the museum in the years 2011 to 2013, its work with funds and property.
Execution of budget in local government units in specific municipalities Mezihoří and Křenice during years 2011-2012
Němečková, Stanislava ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis is examining the functionality of the local government in the Czech Republic. The main aim of the thesis are basic local government units called municipalities, the municipal budget and all issues related to it. Also it focuses on the recent accounting reform, its basic goals and the consequences resulting from it. Theoretical knowledge gained in the first part of the thesis is applied into the practice in the second part of thesis, which focuses on the execution of the budget in two municipalities Mezihoří and Křenice. It describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both villages. The thesis describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both.
Analysis of the budget and its implementation in the time series 2010 - 2013 in the specific conditions of Chomutov
Řápková, Michaela ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
This thesis deals with the financial management of municipalities with a focus on the analysis and implementation of the budget of Chomutov in the years 2010 - 2013. Theoretical part deals with the budget, its structure and classification according to budget classification, and the phases of the budget process. The practical part is focused on the implementation of the budget revenue and expenditure, creation and use of funds, and an overall assessment of financial management, including the financing of Chomutov in the monitored period.
The fixed assets and their inventorying in medium-sized municipality
Bejvlová, Pavla ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
The thesis is concerned with management and accounting of municipalities with specialization of the fixed assets. It is based on the Accounting Acts, relevant regulations and Czech Accounting Standards for the selected accounting units. It deals with the ways of obtaining the fixed assets, amortization, technical evaluation, ways of discarding and inventorying. The ascertained knowledge is applied in practical part with the example of the municipality Janovice nad Úhlavou.

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