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Investment transfers in accounting of municipalities and contributory organizations
Jančí, Veronika ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
This bachelor thesis deals with accounting of transfers in the public sector in the Czech Republic. Specifically, it focuses primarily on the municipality and contributory organizations. The thesis includes definitions regarding the public sector, public administration and selected entity. There are also brief discriptions of legal standards related to accounting in this specific area. The most important part of the thesis is a chapter dedicated to the accounting of transfers, especially in regards to investment. In this thesis there are also illustrative examples. The application part focuses on the accounting of transfers in practice, in this case in terms of the Municipal Club Litovel.
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The state accounting reform and its practical application in the town Úvaly.
Tvardíková, Marika ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.
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Implementation of the budget in time series 2012 - 2013 in concrete terms of the city Havlíčkův Brod
Kopecká, Gabriela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of the thesis is to analyse the budget implementation in monitored years 2012 and 2013 of city called Havlíčkův Brod. The first part includes the analysis of concept of community, its scope and authorities. Then the thesis is focused on the structure and process of budget formation. Finally, in this part it can found the fundamental information about the accounting reform of public finance which took place in the year 2010 and the main changes which were set up afterwards. The second part is oriented on the chosen city Havlíčkův Brod. There are general information about the city and detailed analysis of its budget as well. The analysis is related to its incomes, expenses and budgetary results, which is furthermore compared with accounting result. Furthermore, the transaction which cause the distinction between these two results are mentioned. In the last chapter of the seconf part are analysed monetary funds of the city, their creation and operation with them.
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Accounting specifics of unit owners association in concrete conditions
Abelová, Kateřina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis is devoted to the issue of unit owners associations. At first it lists the legal status of unit owners associations including creation and cessation of unit owners associations and a scope of its executive bodies. Then the accounting rules characteristic for unit owners associations are described subsequently. The practical part is focused on specific accounting procedures of Unit Owners Association Residential House - Housing Petržílkova, which to some extent compares with procedures based on accounting rules.
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Introduction to US GAAP for non-governmental not-for-profit sector
Baláčková, Hana ; Poutník, Lukáš (advisor) ; Takáčová, Hana (referee)
The bachelor thesis deals with American accounting standards US GAAP for non-governmental not-for-profit organizations. The first part is focused on characteristics of nongovernmental not-for-profit sector in general and it presents non-governmental not-for-profit organizations in the environment of United States of America. Second part is focused on standards num. 116 Accounting of contributions received and contributions made and num. 117 Financial statements of not-for-profits organizations. Finally, it evaluates benefits of these standards and considers the possibility of their implementation in conditions of the Czech Republic and other countries.
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Accounting and tax of community of the unit owners in the specific conditions
Swaczynová, Lucie ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with legislation of the community of owners of units, further with accounting and taxation specifics of this legal person. In the introduction the activity of community and the administration of house and plot are characterized according to the new civil code. Further work is focused on how the legal regulation of the community of owners is reflected in the account of this legal person. The issue of taxes is mentioned in the thesis too. The final part is devoted to the practical example of the accounting of a small community of owners of units in the course of one year.
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Funding, accounting and economy of statutory federation Junák – český skaut in period 2010-2014
Martinec, Šimon ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with economy, funding and accounting of statutory federation Junák -- český skaut. The introduction contains characterization of non-profit organization. Differences are shown in new and previous enactment. The task further describes the organization structure connected with economy, regulations in Junák and describes various domains of the organization's economy. It centers particularly on basic units, these are scouts centers. Final part offers practical example of financial statements from scout center "Lesní Moudrost" Dobřichovice. It analyses and appraises changes during the observed period.
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Accounting of state sector compared with the accounting entrepreneur subjects
Macáková, Kamila ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor's thesis deals with the main differences between the public state sector accounting and business subjects accounting. Beginning of the work focuses on the laws, which are currently valid in Czech Republic in the field of accounting and then the work discusses accounting reform in the public sector, which highly changed the accounting of state government. The main goal of this work is to identify essential differences in the accounting of both subjects; therefore the other part of the work is focused on differences in accounting methods and procedures that are illustrated on examples and diagrams. At the conclusion of this work is a comparison of financial statements state organization unit and stock company.
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Execution of budget in specific municipality Holany during years 2011 - 2013
Koleňáková, Tereza ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis deals with the management and financing of local government units, particularly municipalities. This thesis deals with the basic characteristics of municipalities, focuses on budget, its approval and also evaluation of the implementation of the budget. Disregarded neither the accounting reform, which has become an important milestone for all of the selected entity. Theoretical knowledge acquired in the first part of this thesis are applied to the selected municipality, specifically the township Holany. The practical section introduces the basic characteristic of the township Holany and a detailed analysis of income and expenditure and the budgetary outcome compared with the accounting profit.
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Financing and management of self- governing territorial units at the specific conditions of Nučice
Heltová, Tereza ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The theme of this thesis is focused on the financing and money management of the territorial self-governing units in the specific conditions of the village Nučice (Prague-West) in 2011 -- 2012. In this context, the work is divided into two parts, therefore, on the part theoretical and part practical. The theoretical part provides readers a closer acquaintance with the general methods and principles of the functioning of the municipalities, not only in terms of their economic and financial activities, but also offers a glimpse of their management or the impact of the accounting reform of state administration and self-government on the accounting. After this part is followed by the part of the practical, which analyzes the implementation of the budget of the village Nučice for two consecutive observation periods, including the analysis of the money management.
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