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Accounting as a source of information for budget of locall government
Vostradovská, Daniela ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This thesis focuses on municipal governments and their management. At first, it defines the status of municipalities in the public sector. It further describes municipal budget, the way it is compiled and how it is treated by the law. The second part deals with the management of municipalities, revenues and their division into tax, non-tax and transfers and expenditures of municipalities and their divisions. The following chapter includes bookkeeping treatment of local governments in the legislation of the Czech Republic and selected specific issues of bookkeeping. In the practical part of the thesis are these cases shown on examples of financial statements and budget of the city Slatiňany. The aim of this work is to find the interdependence of financial statements and budget.
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Economic review
Ježková, Veronika ; Pelák, Jiří (advisor) ; Náhlovská, Jitka (referee)
This thesis deals with the economic review by local governments. The aim of this diploma thesis is to descripe economic review of municipalities in the theoretical part. In the practical part is carried out economic review of the town Stráž.
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The accounting reform of municipalities, valid since 2010
Andělová, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with the accounting reform of the state and focuses on municipalities and the depreciation of their fixed assets. At the beginning, there are basic characteristics of municipalities, then there is mentioned accounting before the reform. This accounting was focused on the cash principle of accounting and fixed assets. Another part deals with changes in the accounting including aims of the reform. It describes the principle of accrual accounting, changes in the chart of accounts. This part is specialized in fixed assets and depreciation methods. The last part compares the accounting before the reform and after the reform. The differences are expressed by examples of fixed assets.
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Analysis of budget management of the township Škvorec, Prague - east, in the years 2009 – 2011
Vacková, Adéla ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The Bachelor paper deals with issues of managing territorial self-governing units. The first part of the paper contains the main characteristics of villages and describes their governance. The second part considers an analysis of the management decisions of the township of Škvorec, which is focused on a report which evaluated the budget implementation conducted in three consecutive years. The goal of the bachelor paper is the evaluation of a report on the economic decisions of Skvorec, which concluded that because of the small amount of funds available to the township of Škvorec, all analyzed years were affected by one major investment item, being the building of a sewage treatment plant.
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Budget implementation in the specific conditions of the city of Třebíč within the periods 2008 - 2010
Hrbková, Lucie ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The objective of this bachelor's work is to analyze the budget of Třebíč city within the fiscal periods 2008 - 2010. In the first part there is indicated history and actual status of territorial self-governing units, definition of basic concepts as budget rules, budget process, scope of municipality and executive bodies of municipality. There is described accounting reform of public finances which entered into force on 1st of January 2010. The second part is practical and it refers to the detailed analysis of budget revenues and expenditures. The rating of Třebíč city in comparison with other czech cities is aslo mentioned here. The third part deals with the grant system. There is basic information about the grant-in-aid system and the method of the evaluation of the grant applications. There is also definition of grant system, grant programme, project and grant. Finally, graphs are included comparing financial volumes of the planned and the actually provided grants.
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Municipality economic reviews of municipalities
Baranová, Petra ; Nováková, Štěpánka (advisor)
The subject of the bachelor thesis "Municipality economic reviews of municipalities" is to bring a near municipality economic review of municipalities in the Czech Republic. Each municipality is required to let its financial management to the reviewed by the law. The bachelor thesis has four parts. The first part inquires into the position and role of regions in the municipality economic review. The second part outlines differences between economic review in the region and audit. The third part is focused on the subject of economic review, as is defined in the law n. 420/2004 Sb. In the last part there is defined the situation in Zlínský kraj.
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New reform of accounting legal regulatins of municipalities
Ježková, Veronika ; Takáčová, Hana (advisor)
This bachelor thesis deals with the new reform of accounting legal regulations of municipalities. The thesis is divided into theoretical and practical part. The theoretical part describes main reform changes, as alternation of acts and edicts, and presents reasons for the reform and its objectives. Practical part focuses on the research of the region around Bor. The analysis is the survey regarding knowledge of corporate accounting, relevant education of local accountants and their opinion on this matter. Particular examples of accounting of the town Stráž are shown further in this part.
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