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Analysis of budgetary control of municipality Sedlec and accounting reform impact
Kolesová, Zuzana ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary control of municipality Sedlec between years 2006 and 2009. Practical part also contains a commentary on course of the accounting reform in specific conditions of the municipality Sedlec.
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Fulfilling budget in specific conditions of the metropolitan district Prague 6
Pechová, Hana ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
This master thesis deals with the characteristics of budgetary management of the municipalities. The thesis is divided into 2 parts. The theoretical part characterizes municipalities in the Czech Republic -- their legislative framework, scope and their institutions and analyzes the accounting transformation which is valid from 1st January 2010 for local government units. The practical part of the thesis focuses on the analysis of incomes and expenditures of Prague 6 and the fulfilling of its budget in the timeline 2006-2009.
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Finance and accounting of contributory organization in concrete conditions
Leksová, Iva ; Nováková, Štěpánka (advisor)
The bachelor thesis deals with finance and accounting of contributory organization in concrete conditions of the Academy of Business of Dr. Albín Bráf and Language school with the right of the state language exam Třebíč. The work is divided into three parts. The first part deals mostly with general information about secondary education, as a legal form of schools and requirements of admission and graduation. The second part deals with the financing of secondary education which is provided by the Ministry of Education, Youth and Sports, which redistributes the funds to secondary schools under nationwide norms and provide funds to regions. In the second part, the accounting changes in contributory organizations which took place following the accounting reform are mentioned. The third part is focused on the economy of the Academy of Business from 2008 to 2010. In this part the development of costs, revenues and profit in monitored periods and compliance with the financial plans are approached.
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Budget implementation in the particular circumstances of Caslav
Gabrielová, Lenka ; Nováková, Štěpánka (advisor)
The bachelor work deals with the problems of financial management of municipalities, focusing on the implementation of the budget of Caslav in years 2007-2009. The work is divided into two parts - theoretical and practical. The aim of the theoretical part is to outline the issues, define the status of municipalities, their power and sphere of authority. This section also outlines the general issues of management, budget of the municipality and accounting reform. The practical part is focused on the city of Caslav, its history and present, and is mainly carried out as a detailed analysis of the implementation of the budget revenues and expenditures. This part also evaluates the overall financial management of Caslav in 2007-2009.
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Budget execution of the municipal district Prague - Nebušice in years 2008 - 2010
Švanda, Adam ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
This thesis deals with the ongoing accounting reforms in public administration. It outlines key changes to accounting and financial reporting from the perspective of local governments. The goal is to evaluate the benefits of reform, and in certain moments to suggest solutions to problems that in terms of explanatory power of the information presented was greater user effect. The practical focus of the thesis is an analysis of budget execution of the municipal district Prague - Nebušice from the perspective of the user, in the context of the financial statements.
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Accounting of allowance organizations since 1.1.2010 on example of primary school
Pavlasová, Barbora ; Svoboda, Michal (advisor)
This work deals with accounting of allowance organizations and analysis influences of reform of public finance on our country. There after in work are evaluated targets og reform and its readiness within legal regulations ( laws, ministerial regulations, accounting standards). In second practical part were described particular accounting changes (as forms of financial statements, duties of accounting entity or change of individual accounting methods.) As reuslt of the work were shown changes that are applicable to accounting and management of primary school.
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Accounting of self-governing territorial units since 2010
Novotná, Kateřina ; Svoboda, Michal (advisor)
This bachelor thesis deals with accounting of self-governing territorial units from 2010 onwards, after the start of the accounting reform of public finances. There is characterized non-profit sector in the work and the role of self-governing territorial units in it. A separate chapter is devoted to accounting reform, because an accounting of self-governing territorial units is built on it from 2010. The reform completely changes the view on public accounting. The last part focuses on examples of bookkeeping of selected areas, particularly those that have changed the most compared to previous years. These are transfers, reserves, depreciation of fixed assets, adjustments and closing the books.
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Accounting of municipalities after 1. 1. 2010 on the example of Sobotka
Bažant, Jakub ; Svoboda, Michal (advisor)
The goal of this bachelor thesis is to describe an individual reform steps. This thesis cannot take down the entire process of the accounting reform because of the fact, that this reform was being in progress in a few steps and is concerned with the whole public sector. On this account there are mentioned the most important reform steps in this thesis in conjunction with the impact on employees and municipal council.
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The impact of the accounting reform in the specific conditions of the municipality of Kamenný Most
Kubešová, Zuzana ; Nováková, Štěpánka (advisor)
This thesis deals with the accounting reform from 2010 with a focus on municipalities. The goal is to describe the changes and compare and evaluate the situation in 2010 to the original state of accounting in 2009. For the completion this task, the thesis uses the data of the specific municipality of Kamenný Most. Much attention is dedicated to the description of the new accounting methods in the accounting of municipalities, including their practical use and their influence on the final statements of the municipality.
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