National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The Accounting View of Selected Operations in Equity
Macíková, Nela ; Skálová, Jana (advisor) ; Janhuba, Miloslav (referee)
This thesis deals with accounting and reporting of selected operations in Equity. The object of interest are three balance sheet items: Reserve fund, Advance for a profit share and Other profit and loss of previous years. The theoretical part is focused on general characteristic of Equity, its basic items and structure of related Financial statements. The indispensable component of this part is also more detailed specification of these three items. Attention is mainly focused to the payments and settlement of advances for a profit share, or accounting view corrections of mistakes from previous years and changes in accounting methods. The practical part is focused on an analysis of the annual reports of the capital companies in 2013-2015. The result is the evaluation of the frequency of occurrence, the use and justification of the analysed items in the annual reports of the companies.
Financing and accounting of non-profit organizations in the particular case of the civic association Silueta
Macíková, Nela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis deals with accounting, financing and management of non-profit organizations in the particular case of the civic association Silueta. The work is divided into a theoretical part and a practical part. The theoretical part is focused on general characteristics of non-profit organizations, their position in society, accounting and financing. The indispensable component of this part is also a mention of the re-codification of private law and the impacts on non-profit organizations. The practical part is focused on an analysis of the civic association Silueta in 2011-2013.

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