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Internal Accounting Guidelines in Specific Conditions of Semi-budgetary Organization XY
Boumová, Martina ; Poutník, Lukáš (advisor) ; Svoboda, Michal (referee)
This bachelor thesis deals with internal accounting guidelines in the most common accounting entities of public sector in the Czech Republic, semi-budgetary organizations. First the thesis describes economy and legislative regulation of accounting of semi-budgetary organizations founded by regional self-governing units, then it deals with internal accounting guidelines, especially their importance and content. Last chapter is focused on an analysis of internal accounting guidelines in specific conditions of semi-budgetary organization Domov Na Zámku Lysá nad Labem, founded by Central Bohemia Region.
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Payroll Outsourcing
Kramná, Martina ; Baranová, Petra (advisor) ; Poutník, Lukáš (referee)
The Bachelor Thesis presents a unified view of outsourcing, focusing on the outsourcing of the payroll department. The work begins by defining the terminology linked to outsourcing and continues by comparing its advantages, disadvantages and associated risks. The thesis then presents justifications for the decision to outsource. It describes the field of payroll accounting, defines its processes and explains the role of a payroll accountant in a company. The practical section of the thesis analyses an outsourcing relationship, focusing on procedures and processes. It elucidates the difference between partial, total outsourcing and internal payroll, as well as other uses of outsourcing a company may use.
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Analysis of Public Sector Accounting Standards in France
Kamenská, Monika ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The subject of this thesis is an analysis and a description of the accounting standards applied in the central government of France. In the first part, it focuses on the description of the public sector and its components with an emphasis on finance. Moreover, to introduce readers to the context, the second chapter is presenting the accounting of central government in reference to the organic law on finance laws. The analysis of particular accounting standards, especially of basic conceptual rules and specifics of the public sector, can be found in the last chapter.
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Accounting and financial information in the public administration of the Czech Republic
Lucjuk, Julie ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The object of this bachelor thesis is to compare the budget and financial reporting in the public administration of the Czech Republic. The work is divided into three theoretical parts. The first part describes the national economy, defines the public sector and shows its divisions and functions. The second part is devoted to the state budget, the process of its formation and is devoted to the instruments which complement it. The third part deals with the accounting principles of public administration and their implementation. The last part describes and blends budget and financial reporting of the state organizational unit. Differences and similarities are stated in the conclusion.
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Entity’s transition from single to double-entry accounting according to terms of religious organizations
Bílková, Zuzana ; Zouhar, Tomáš (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis contains information about accounting system that are used in churches located in the Czech Republic. It focuses on the transition from single entry accounting system to double-entry accounting and therefore thesis determines the position of churches in the society by regulatory framework and bookeeping. The aim is to bring the issue of the valuation of fixed assets during the transition and finding such a property that could not be valued in these types of entities. In the practical section there are various methods of valuation of fixed assets during the transition used in practice. Finally, there are listed illustrative examples with different procedure of valuation of fixed assets. After reviewing the materials dealing with this subject and consultations with people working in the field a verdict has been reached that a every long-term asset can be and also must be evaluated during the transition.
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Application of selected accounting principles in specific conditions of Centrum Paraple, a public benefit organization
Pištorová, Bára ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The thesis deals with accounting principles in specific conditions of the selected non-profit organization. The main aim of this thesis is to describe and analyse accounting practises of the accounting entity and evaluate them in terms of accounting principles. The first part constitutes a theoretical base for this issue. In the first chapter are described public benefit organizations with relation to legislation. The second chapter defines assumptions of double entry accounting system and particular accounting principles. In the third chapter is introduced non-governmental organization Centrum Paraple, a public benefit organization, especially its activities, mission and economy. The last chapter constitutes a practical base of the thesis, which is based on an analysis of certain accounting principles in specific conditions of the selected public benefit organization.
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Municipality economic review in the specific conditions of village Bratčice
Novotná, Simona ; Poutník, Lukáš (advisor) ; Svoboda, Michal (referee)
The work focuses on the economic review of the Bratčice municipality in the years 2012-2014. The first part of the thesis generally defines the public sector and further deals with its fundamental part called municipality. Following section contains the topic of economic review representing one of the audit categories and defines the audit as such as well as the specifics of the economic review. This part also shows the results of the review in the years 2012 and 2013 in Czech Republic serving as a base for the third chapter of the work. The final part is dedicated to the economic review of the Bratčice municipality, where the analysis of the budget, balance sheet and profit and loss account was conducted. The chapter also deals with the economic reviews conducted by inspectors of the Regional Authority, documents used to execute the reviews and results following from them in the stated time period.
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Funding of public universities in relation to accounting information
Leová, Thi Lenka ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The Bachelor's thesis deals with the funding of public universities and their accounting information in the Czech Republic. The aim of this thesis is to define methods of funding, and evaluate the structure of liabilities and income of three public universities for the year 2014 based on their financial statements. Whereby the University of Economics, Prague, Charles University in Prague and Masaryk University in Brno were chosen for comparison.
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