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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Analysis of Management and Accounting Correctness of Specific Areas in Case of a Contributory Organization
 JEDLIČKOVÁ, Sára
The aim of this diploma thesis was to evaluate the correctness of accounting of selected specific areas of assets and sources of financing and to propose methodological improvements in these areas. The theoretical part describes contributory organizations as one of the types of state non-profit organization. It focuses on selected specifics of acounting in this sector, such as fixed assets, funds, subsidy policy, and in the area of corporate income tax.The practical part analyzes selected specifics of the contributory organization in the accounting area, where emphasis is placed on the analysis of accounting methodologies of a particular contributory organization established by a territorial self-governing unit and in the field of taxation. As a secondary aim of the work was proposed complementary activity. In connection with this activity was determined cost allocation according to a suitably chosen schedule key and determination of costs according to the chosen calculation formula. The conclusion of this thesis is an evaluation of selected specific areas of accounting methodologies. The following are recommendations that lead to a more effective way of bookkeeping in this organization.
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