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Entity’s transition from single to double-entry accounting according to terms of religious organizations
Bílková, Zuzana ; Zouhar, Tomáš (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis contains information about accounting system that are used in churches located in the Czech Republic. It focuses on the transition from single entry accounting system to double-entry accounting and therefore thesis determines the position of churches in the society by regulatory framework and bookeeping. The aim is to bring the issue of the valuation of fixed assets during the transition and finding such a property that could not be valued in these types of entities. In the practical section there are various methods of valuation of fixed assets during the transition used in practice. Finally, there are listed illustrative examples with different procedure of valuation of fixed assets. After reviewing the materials dealing with this subject and consultations with people working in the field a verdict has been reached that a every long-term asset can be and also must be evaluated during the transition.
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Application of selected accounting principles in specific conditions of Centrum Paraple, a public benefit organization
Pištorová, Bára ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The thesis deals with accounting principles in specific conditions of the selected non-profit organization. The main aim of this thesis is to describe and analyse accounting practises of the accounting entity and evaluate them in terms of accounting principles. The first part constitutes a theoretical base for this issue. In the first chapter are described public benefit organizations with relation to legislation. The second chapter defines assumptions of double entry accounting system and particular accounting principles. In the third chapter is introduced non-governmental organization Centrum Paraple, a public benefit organization, especially its activities, mission and economy. The last chapter constitutes a practical base of the thesis, which is based on an analysis of certain accounting principles in specific conditions of the selected public benefit organization.
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Accounting of the grants in the public sector of the Slovak republic on the case of Prešov region
Jurčenko, Tomáš ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The topic of the public sector and public finance is often discussed in the media. It is a specific area that will interest many people, but sufficient and good quality information are missing. The structure of the authorities is confusing and the state is perceived in a negative light with regard to waste of funds or inefficient leading. Sectional view on the public sector structure and public administration budgets, broken down by state and local governments, has thus illuminate the downsides of topics. Continuously it links the main goal of this thesis, to the public sector accounting in Slovak Republic, focusing on subsidies to local government. Subsidies are a tool that greatly affects the public's view on the state authorities. Equally significant is the fact that the subsidies affect economy of the entities. Specific examples show how the subsidies in the accounts of the local government entities, budgetary and contributory organizations is shown.
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Funding of public universities in relation to accounting information
Leová, Thi Lenka ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The Bachelor's thesis deals with the funding of public universities and their accounting information in the Czech Republic. The aim of this thesis is to define methods of funding, and evaluate the structure of liabilities and income of three public universities for the year 2014 based on their financial statements. Whereby the University of Economics, Prague, Charles University in Prague and Masaryk University in Brno were chosen for comparison.
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Accounting as a source of information for budget of locall government
Vostradovská, Daniela ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This thesis focuses on municipal governments and their management. At first, it defines the status of municipalities in the public sector. It further describes municipal budget, the way it is compiled and how it is treated by the law. The second part deals with the management of municipalities, revenues and their division into tax, non-tax and transfers and expenditures of municipalities and their divisions. The following chapter includes bookkeeping treatment of local governments in the legislation of the Czech Republic and selected specific issues of bookkeeping. In the practical part of the thesis are these cases shown on examples of financial statements and budget of the city Slatiňany. The aim of this work is to find the interdependence of financial statements and budget.
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Economy and accounting of primary school
Holečková, Lucie ; Pelák, Jiří (advisor) ; Zouhar, Tomáš (referee)
This diploma thesis focuses on economy and accounting of contributory organizations using a specific example: primary school. The first part mentions the general specifications of contributory organizations, their establishment and their founders. The legal regulations governing these subjects are also thoroughly discussed. Then the thesis addresses the salaries paid out to personnel within the school system. Also is introduced the Základní škola a mateřská škola Stehelčeves. The incomes and costs of contributory organizations are analysed using specific data from the subject in the following chapters. The last chapter is theoretical and discusses the accounting specifications of the contributory organizations and schools.
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The implementation of economic information system at the level of religious community
Kourová, Miroslava ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the definition of the position of churches and religious societies in the Czech Republic. It focuses on the Act of state property settlement with churches and religious communities and its impact on financing and financial management of these nonprofit organizations. The thesis outlines different options of bookkeeping for churches or religious societies, dedicates to the changes caused by the amendment of the Accounting Act and Decree no. 504/2002 Coll., the establishment of Decree no. 325/2015 Coll., which deals with the reintroduction of simple accounting. The paper specifies various tax benefits for nonprofit organizations respectively churches and religious communities and tax obligations related to the economic activity of nonprofit organizations. The thesis identifies revenues and expenses which generate organizational units of The Czechoslovak Hussite Church, how they are budgeted and who supervises them in the organizational structure. The thesis also describes the implementation of a new accounting and information system at the level of the Diocese of The Czechoslovak Hussite Church. This was caused by the acquisition of restituted property and accounting of restitution and received operating grants according to the requirements of government departments. The end of the paper deals with multi-source financing of The Czechoslovak Hussite Church.
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Management of NGO in the specific example of c. a. Naděje
Kubáňová, Andrea ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
This bachelor's thesis is focused on non-profit organizations. In the theoretical part there are mentioned characteristics of non-profit sector, which is followed by non-governmental sector with a description of changes based on the new civil code. The rest of this part is focused on associations, including their formation, termination, membership and also their financing. The practical part describes association "Naděje", where I described its activity, branches, an organization structure and finally the management of this association.
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