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Deliberation of the final state accounts in selected countries: Study 1.208
Cupalová, Marcela
Práce pojednává o procesu projednávání státních závěrečných účtů ve vybraných zemích EU a v Norsku. Zaměřuje se zejména na skutečnosti, který orgán má pravomoc tyto účty prověřovat, jak probíhá proces projednávání, jaké jsou lhůty pro schválení závěrečného účtu a jaká je případná odpovědnost či závaznost rozhodnutí parlamentu. Dospívá přitom k závěru, že téměř ve všech zemích sestavuje závěrečný účet ministerstvo financí, pouze v Norsku existuje pro tento účel zvláštní orgán a v Rakousku účet sestavuje Účetní dvůr. Vesměs také platí, že závěrečný účet není závazný, nevyplývají z něho žádné sankce vůči vládě (ve smyslu vyslovení nedůvěry), opakovaná nebo vážná negativní kontrolní stanoviska obsažená v závěrečném účtu mohou mít ovšem personální dopady např. pro jednotlivé ministry.
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Tests caried out in audit
Šellenberková, Ilona ; Dvořáček, Jiří (advisor) ; Šimek, Jiří (referee)
The aim of the diploma thesis "Tests carried out in audit" is evaluation of the general purpose financial statements performed by the asistent auditor in the trainee program. The theoretical part explains the basic concepts of the auditing profession, defines the person authorized to perform audit activities, their rights and obligations. As well it analyses each phase of the audit, characterize the audit process and analyze the audit risk, the concept of materiality and the substantive tests. The practical part of the thesis is focused on the analysis of selected audit procedures in the basic part of the General purpose financial statements (tangible assets, accounts receivable, payroll, cash and cash equivalents).
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Annual report of non-profit organization - Hospital in Litoměřice
Poblová, Jana ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
Bachelor thesis entitled " Annual Report of a non-profit organisation -- Hospital in Litoměřice " deals with annual report characteristics of non-profit organisations, it's content particulars, functions and legislative provisions related to this topic. The first part, it generally defines non-profit organisations and mentions the ways of their subdivision. The aim of the second part is to show a practical example of a specific non-profit organisation- contributory organisation, the analysis of the annual reports including establishment of it's positive and negative aspects. After the identification of problematic areas, consistently resulting from both, the theoretical and the practical part of the work, appropriate recommendations to improve the current situation were designed.
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Annual report of contributory organization – Jeslová a azylová zařízení České Budějovice
Vopalecká, Anna ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The aim of the bachelor work is to find what makes a good annual report of contributory organizations and discover atypical features that are associated with it. At the beginning of theoretical part, definition and characteristic of public sector organizations and non-profit organizations are explained. After that the differences between two types of contributory organizations are specified in the bachelor work. The theoretical part is mainly focused on the usual parts of annual report of contributory organizations and Czech legislation governing it. The annual report of Jeslová a azylová zařízení České Budějovice is evaluated in the second practical part. Its strong and weak points are identified based on the theoretical part. At the conclusion of this bachelor work, the presentation part of annual report of Jeslová a azylová zařízení České Budějovice is positively evaluated. On the other hand, it is recommended that the organization should focus more attention on the financial part of annual report.
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Comparison of levels of reporting in the CR and SR, a comparison of selected companies in the CR and SR with the help of financial analysis.
Germanová, Katarína ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
The aim of this bachelor thesis is to compare the selected financial statements between the Czech and Slovak Republic, to identify differences in form and content and also on the example of Slovak and Czech companies evaluate the financial health of companies with _ selected indicators from financial analysis. The work is divided into three chapters. The first deals with basic characteristics of individual reports and describes the financial analysis. The second compares the various statements in the two countries and highlights the differences that are often compared in the tables for clarity. The last chapter is dedicated to financial analysis of the Czech and Slovak companies. This chapter is supplemented by tables, which are used to better explain this issue. Attachments consists of balance sheets and profit and loss accountsfor both companies in full text, and also from their horizontal and vertical analyzes.
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