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Financial management of allowance organisations
VOLAVKOVÁ, Petra
The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.
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