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reporting and accounting of fixed assets of the Prague City Assembly and the district of Prague 13
Dušková, Martina ; Hálek, Miroslav (advisor) ; Svoboda, Michal (referee)
This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.
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The accounting of allowance organizations in 2011
Zahálková, Michaela ; Svoboda, Michal (advisor) ; Hálek, Miroslav (referee)
This bachelor thesis deals with accounting of allowance organizations in response to changes within the accounting reform of public finance. The thesis is divided into two parts of which the first is theoretical and the second is practical. In the first part is characterized the allowance organizations and related legislation. Further are explained the particular phases of the accounting reform, where are in detail explained especially the changes in the accounting methods and procedures. Within the practical part is further explained the accounting and the economy specific allowance organization, which is primary school in Doudleby nad Orlicí. The practical part focuses on especially the accounting of the transfers and cash funds.
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Accounting of municipalities on the example of the municipality Studená
Foglová, Lucie ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The topic of this bachelor's thesis "Accounting of municipalities on the example of the municipality Studená" is the position of municipalities in terms of public administration; it takes a closer look at the legislation of municipality's economic activities. It also discusses the accounting of municipalities with a special focus on their internal regulations and long-term assets. Furthermore, it discusses depreciation of long-term assats which was firstly introduced into accounting in public administration in 2011, and ways of financing them. Findings from the theoretical part are applied to "Modernizing sewage treatment Studená" project realized in Studená described in the last part of this thesis. Based on this project, the consequences of using uniform and component depreciation are analysed.
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The Central System of State Accounting Information
Kortanová, Nikola ; Svoboda, Michal (advisor) ; Bauer, David (referee)
This bachelor thesis deals with The Central System of State Accounting Information, its functions and purpose. The first section describes the state accounting in the Czech Republic. The second part looks in detail at the implementing decrees, which amend Act No. 563/1991 Coll., the Act on Accounting. The last part focuses on the practical impacts of the Central System of State Accounting Information on the normal operations of accounting entities. The aim is to assess the benefits and effects of the state accounting.
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Accounting of Allowance Organizations on example Emergency Medical Service of Liberec (EMSL)
Batelková, Petra ; Svoboda, Michal (advisor) ; Lahodová, Kateřina (referee)
This Bachelor Thesis deals with accounting of Allowance Organizations. In order to get a better understanding of the matter, there is a particular example of how Emergency Medical Service of Liberec (EMSL) manages its accounting. The work consists of two parts. The theoretical part introduces allowance organizations in general -- their activities, administration, accounting and accounting methods. The practical part focuses on Emergency Medical Service of Liberec. There is an EMSL internal directive analyzed here. The work pays attention to accounting of EMSL, in addition to that, a financial analysis is created eventually.
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The accounting reform in the Czech republic
Marešová, Ivana ; Svoboda, Michal (advisor) ; Hálek, Miroslav (referee)
The aim of this bachelor's thesis is to describe accounting reform, which is now implementing in Czech republic. Given that this reform is very extensive, only the most important reform measures are listed and described in this work. The thesis also deals with the central system of state accounting information and the practical impact of the reform of state accounting on a specific selected entity.
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Accounting and management of the allowance organisations based on example of an elementary art school
Pištěková, Petra ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The bachelor thesis "Accounting and management of the allowance organisations based on example of an elementary art school" focuses on the specific environment of allowance organisations. The aim of this thesis is to describe allowance organisations from the point of view of management and accounting, to emphasise the basic principles and differences, as well as to verify theoretical knowledge in the application part based on specific example of Základní umělecká škola Zruč nad Sázavou. All the information regarding the problematics of accounting and management of allowance organisations is based on the status from 1st of January 2012.
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Change of acconunting system
Pytlová, Tereza ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
This thesis deals with bookkeeping of self-governing territorial units since year 2010. The thesis is divided into two parts: theoretical and practical. In the theoretical part are characterized self-governing territorial units and the basic principles of community. The next chapter deals with the financial reform that completely changes the accounting in public administration and describes the major changes that the reform has brought. The practical part is focused on a particular entity, Dešenice township, where the most significant changes are summarized and also the impact that financial reform has brought there.
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Živočišná výroba v podmínkách českého účetnictví
Čermáková, Miroslava ; Dvořáková, Dana (advisor) ; Svoboda, Michal (referee)
Předmětem této bakalářské práce je problematika oceňování a účtování v živočišné výrobě v podmínkách českého účetnictví. Práce je rozdělena na dvě základní části. První část je teoretická a zahrnuje specifika zemědělské výroby, informace o členění biologických aktiv, metody a postupy oceňování a účtování o zvířatech. Druhá část se zaměřuje na praktickou stránku věci. Rozebírá principy, metody a i případné chyby v účtování a oceňování v zemědělském podniku JK agro s.r.o., který se zaměřuje na chov prasat a nachází se na Sedlčansku v obci Břišejov.
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