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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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The accounting of local governments on the example of municipal district Praha-Petrovice
Stehlíková, Simona ; Svoboda, Michal (advisor)
This bachelor thesis deals with budget management and accounting of local governments, particularly in terms of municipal districts of the capital city of Prague. The position of local governments and municipal districts within the public sector in the Czech Republic is defined in this thesis. The main goal is to define accounting of local governments after the start of the accounting reform of public finances. The thesis also deals with the municipality`s economic review and financial analysis of municipalities. Selected parts of thesis are specified in particular terms of the municipal district Praha-Petrovice.
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Analysis of the economy of public benefit organizations in specific conditions of Domov Sue Ryder, o. p. s. for the period 2006 - 2009
Stárková, Kateřina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.
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The Comparison of Tax Records with the Accounting
Heczková, Dorota ; Nováková, Lenka (advisor)
The goal of this bachelor work is to compare tax records with the accounting. The theoretical part deals with basic concepts related to both records. There is also explained a process of crossing from tax records to accounting. The last part of the theoretical part is the summary of advantages and disadvantages of single types of records. The practically part shows an example of an individual entrepreneur in terms of tax records and accounting.
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Analyse deferred tax to the Czech accounting standards and IFRS
Petrásková, Simona ; Jirásková, Simona (advisor)
The bachelor thesis deals with the deferred tax. In the theoretical and methodological part there is worked up its base and implications. There are also explained causes of the deferred tax formation, methods and the way of its calculation and accounting. Further there is characterized appreciation, inventorying, reporting and publication of the deferred tax. The analytical part focuses on the detailed analysis of selected titles, contributing/leading to accounting of the deferred tax. The objective of the thesis is to analyse deferred tax in the Czech Republic according to the Czech accounting standards and international financial reporting standards. While reading everyone should learn what the term deferred tax means, what it serves for, why it is being used and how it is calculated and recorded in accounting.
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Entrepreneur´s decision making: accounting or tax records
Sochorová, Martina ; Roubíčková, Jaroslava (advisor)
The Bachelor thesis describes all possibilities of a depiction of a business activity of an entrepreneur, which is allowed by the Czech legal legislation. If a sole proprietor chose options at the beginning of his (her) entrepreneurship and he (she) would recognize in the process of the entrepreneurship that option does not suit to him (her), the Bachelor thesis depicts, which way enables to pass to a tax records from an accounting and vice versa. A synthesis of the information and examples facilitates determining which kind of evidence is appropriate for a small and a middle enterprise.
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Business property of individual businessman
Pelanová, Barbora ; Jirásková, Simona (advisor)
In my bachelor thesis I aimed at individual businessman, who started a business. My tendency was to summarize all accounting essentials and in particular to identify business property and explain its importance in accounting. In conclusion of the thesis, to facilitate an understanding of the issues, I transferred the accounting actually of fictional businessmen in practice.
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