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Specifics in founding and accounting of community organizations in concrete conditions of Junák
Skalický, Ivan ; Takáčová, Hana (advisor)
This work deals with issue of nonprofit sector. It's concentrated on community organizations- on creation, existence and expiry of these organizations. Further it's concentrated on accounting legislation, especially on differences in accounting of these organizations. Second part is concentrated on community organization Junák - svaz skautů a skautek ČR. It describes its structure and internal regulations. Last part of the work is concentrated on economy analysis of Junák in years 2006-2009.
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Finance and accounting of allowance organizations in factual conditions of health care institutions
Šálová, Monika ; Takáčová, Hana (advisor)
Allowance organizations are included among non-profit associations whose operation, method of financing and accounting are different from other economic entities. First chapter focuses on non-profit associations, legal regulations of allowance organizations and general definition of public health care institutions. Next two chapters are devoted to financing and accounting of allowance organizations. Financial relations of allowance organizations with their founders, agenda of money funds, general system of accounting for allowance organization and selected specifics of accounting are mentioned in these chapters. Last chapter is dedicated to financing and accounting of health care institutions, including demonstration of described regularities on factual health care institution - the allowance organization Hospital Ivančice.
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Accounting and taxes of public benefit organisations in specific conditions of the private university CEVRO Institut
Šafrová, Jitka ; Takáčová, Hana (advisor)
The aim of the thesis is to show how the private university act as a public benefit organisation, particularly in terms of accounting and taxation. Theoretical part is devoted to the basic characteristics and general legal obligations of public benefit organisations and private universities with a specific conditions of the practice of private university CEVRO Institut. Practical part is concerned with coherence and link accounting with taxes as general public benefit organisations as well as public benefit organisation - private university. The emphasis is placed on typical accounting events, management of the analytical evidence, problems of tax - effective expenditure and revenue, separations of costs, financial statements and tax returns.
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Analyse of the economy of allowance organization Školní jídelna Králíky, Moravská 647
Večeřová, Zdeňka ; Takáčová, Hana (advisor)
The bachelor thesis is aimed to the analyse of the economy of allowance organisation Školní jídelna Moravská. Especially on leading of the bookkeeping, processing and calculation of the taxations, value added tax - the allowance organisation is monthly payer of the tax, then tax of the earning of corporations and road tax. Followed by the analysis of main and additional operations of organisation, the facts consequential of them and the checkout system in this organisation.
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Filling budget in concrete conditions of the town Most
Viktorová, Veronika ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The thesis deals problem of municipality's budget management with a view to filling budget of concrete town of the Czech Republic. The thesis is divided into two main parts. The theoretical part defines position, competency and authorities of municipality and it describes budget of municipality, budget process and structure of budget more closely. The problem is demonstrated further on practical example of the town Most. In the practical part there is realized detailed analysis of filling budget earnings and expenses and there is reviewed overall budget management of the town Most during the years 2004-2007.
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Analýza plnění rozpočtu v konkrétních podmínkách města Chomutov
Vopatová, Pavla ; Takáčová, Hana (advisor)
Tato práce se zabývá problematikou hospodaření města Chomutov v letech 2003 až 2005 a jejich srovnáním. Je členěna na dvě části - teoretickou a praktickou. Cílem teoretické části je snaha o obecný úvod do dané problematiky, tedy obecně přiblížit postavení a působnost obce, jednotlivé orgány obce a jejich funkci a problematiku rozpočtu obce. Praktická část je věnována městu Chomutov. Po krátkém ohlédnutí za historií města Chomutova se zabývám analýzou rozpočtu města. Nejprve se snažím analyzovat rozpočtové příjmy a výdaje města a na závěr se věnuji výsledku hospodaření města v jednotlivých letech sledovaného období.
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