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Accounting and reporting of the People in Need
Korbelová, Jaroslava ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
The thesis is focused on accounting and reporting public benefit corporation in specific conditions of the People in Need. The work first characterized public benefit corporation, especially their funding and accounting specifics. In the second part of the thesis is illustrated problems of accounting and funding of public benefit corporation in specific conditions of the People in Need. Further is work focused on settlement of funds in public benefit corporation. Accounting of People in Need is described also in terms of project accounting and accounting specifics on a foreign mission.
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Internal regulations (directives) for public sector entities
Vondrová, Jana ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This bachelor thesis deals with the themes of internal regulations in the area of accounting in the public sector. The first part looks in detail at clarification of the public sector and cooperation with the private sector. The second part gives an explanation of the analyses of legal regulations of accounting that the public sector entities are obliged to conform. The next part first explains internal regulations generally, then it is with focus on accounting. There are 14 sections which should be a part of internal regulations. It is possible to find the evaluation of questionnaire survey which is completed by primary schools in Prague 4. The questionnaire survey is focused on formation, use and content of internal regulations.
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The public sector accounting in the Great Britain
Fialová, Milena ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
Thesis is focused on the description of the accounting standards used in the Great Britain public sector following its recent development. Firstly, the public sector is defined in the international environment. Secondly, the system and development of the accounting in the GB is described. The key part of the work contents of the description of the recent public sector development related to the accounting standards used because of that change. Finally, the selected IAS implementation for the specific features of the public sector is described.
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The Conceptual Framework of IPSAS and its possibilities of future implementation in Czech Republic
Stehlíková, Simona ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.
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Analysis of the management of health insurance company
Golovkova, Anita ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
The bachelor thesis deals with the issue of the management and accounting of health insurance companies, which belong to the non-profit sector and also rank in the government sector. The aim of these institutions is not primarily to achieve a profit, but the most efficient way to ensure universal health insurance. The work is divided into theoretical and practical part. The introduction describes the legal standards in public health insurance and its essence. Further work is focused on the characteristics of the health insurance companies, their management, cash funds and accounting. In the practical part is carried out the analysis of the management of a specific health insurance company -- Health insurance company of the ministry of interior of the Czech Republic in the years from 2011 to 2013.
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The accounting presentation of risks of the public sector entities
Kortanová, Nikola ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The diploma thesis is devoted to presentation of risks in the financial statements of the public sector entities, where the main objective is to evaluate the degree of presentation of risks in the financial statements and to assess of the current legislation and its possible amendments. The first chapter deals with the definition of the public sector and defines the term "selected accounting entity". The following chapter describes the general concept of risks, focusing on the public sector and on generally accepted principles and guidelines of accounting, in particular the conservatism. The third chapter discusses the accounting law for selected accounting entities and selected instruments of the accounting presentation of risks, including the comparison with the IAS/IFRS, IPSAS and US GAAP. The last chapter is divided to the practical parts, which the first one is based on data analysis of Central System of Accounting Information of the State (CSUIS) and the second one on the evaluation of the questionnaire survey for addressed accounting entities.
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