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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 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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Impacts of the reform of public finance to accounting and reporting of contributory organizations
Stejskalová, Lenka ; Hálek, Miroslav (advisor)
My bachelor thesis deals with the impact of the reform of public finance accounting and reporting of contributory organizations. Although contributory organizations from enterprises differ in their accounting system because of differences in profit and nonprofit companies, the reform seeks to synchronize the two systems. In my work I try to compare the accounts in contributory organizations before and after the reform of the reform and to highlight the most significant differences. I describe the reform process and its most important goals. In the second section I focus on the contributory organization local governing unit Home for the elderly Chýnov. I present data from an accounting journal, where I try to explain the changes that occurred as a result of the reform.
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Implementation of the budget in the concrete conditions of the village Kadlín
Čandová, Kateřina ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The thesis is divided into two parts, theoretical and practical. The first part describes the characteristics of the municipality, the municipal authorities and the competence and also budget, including budget structure and budget process. A large part is devoted to reform in public sector accounting. The second part is practical and a short characteristic of the village is followed by analysis budget of the village Kadlín between 2006 and 2010. First, the analysis concentrates on revenue, expenditures and then to the end is a comparison the balance of revenue and expenditure and profit.
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Management of funds formed by the allowance organizations in Kolín
Břízová, Kateřina ; Zouhar, Tomáš (advisor)
This bachelor thesis is aimed on the analysis of management of funds formed by the allowance organizations and the changes resulting for the allowance organizations from the accounting reform. There are generally characterised the allowance organizations and construed problems of particular funds formed by the allowance organizations in the theoretical part. In the practical part, there is analysed management of funds of the chosen allowance organizations in 2008. There is presented the accounting reform in the sphere of public finance and how does it affect management of allowance organizations in the conclusion.
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