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Application of the IFRS for Small and Medium-Sized Entities in Czech environment
Laboutka, Marek ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.
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Analysis of budget management of the town Úvaly by Prague in the years 2008 – 2010
Tvardíková, Marika ; Takáčová, Hana (advisor)
The work is focused on the analysis of budget management of the town Úvaly in the years 2008 -- 2010. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic and mainly focuses on the budget management, creation and implementation of the budget, as well as accounting. The practical part is then focused on the analysis of the budget management of the town Úvaly and above all implementation of its budget. It also contains the history, present and future of the city.
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The use of electronic banking in the accountancy
Mošovská, Eva ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This thesis deals with the use of electronic banking in the accountancy. The goal is to introduce the concept of electronic banking and its impact on accounting. The thesis describes the development of accounting and the impact of computer technology on the processing of accounting records and financial documents. The term of electronic signature and electronic brand are explained, as well as the possibilities of their applicaton. The thesis is to define the various forms of client (company) communication with the bank institutions and development of electronic banking as well as a summary of its advantages and disadvantages. The aim of the practical part is to evaluate the current state of direct banking service in the Czech Republic. The appendix includes a table with a list of e-filing of chosen particular tax types and overview of the structure of the questionnaire on the use of electronic banking.
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Financial analyse of concrete civil association in years from 2008 to 2010
Přibylová, Hana ; Takáčová, Hana (advisor)
My bachelor's thesis is focused on non-profit sector where the main topic is about civil association. My work is divided into theoretical and practical part. The theoretical part including basic description of non-profit sector and legal regulations of civil assosiations. The next part of my work is about accounting and tax burden of non-profit organisations with further explanation of civil association. The practical part is focused on concrete civil association that is function in health field.
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Accounting of allowance organizations since 1.1.2010 on example of primary school
Pavlasová, Barbora ; Svoboda, Michal (advisor)
This work deals with accounting of allowance organizations and analysis influences of reform of public finance on our country. There after in work are evaluated targets og reform and its readiness within legal regulations ( laws, ministerial regulations, accounting standards). In second practical part were described particular accounting changes (as forms of financial statements, duties of accounting entity or change of individual accounting methods.) As reuslt of the work were shown changes that are applicable to accounting and management of primary school.
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Accounting of self-governing territorial units since 2010
Novotná, Kateřina ; Svoboda, Michal (advisor)
This bachelor thesis deals with accounting of self-governing territorial units from 2010 onwards, after the start of the accounting reform of public finances. There is characterized non-profit sector in the work and the role of self-governing territorial units in it. A separate chapter is devoted to accounting reform, because an accounting of self-governing territorial units is built on it from 2010. The reform completely changes the view on public accounting. The last part focuses on examples of bookkeeping of selected areas, particularly those that have changed the most compared to previous years. These are transfers, reserves, depreciation of fixed assets, adjustments and closing the books.
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Management of allowance organizations on the example of primary school
Moravcová, Štěpánka ; Svoboda, Michal (advisor)
The bachelor thesis deals with management and accounting of allowance organizations. In the theoretical part is defined non-profit sector and characteristics of allowance organizations, their management, accounting and specifics of forming funds. The next part is focused on the non-profit sector of Slovakia. The practical part includes the analysis of management of specific allowance organization, which is a primary school.
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