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Accounting and Tax Specifics of Associations of Housing Unit Owners
Tomášková, Kamila ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
The aim of this bachelor's thesis is to define accounting and tax specifics of associations of housing unit owners and to show that according to the same legislative documents every administrator performs accounting differently. Thesis contains the description of the basic information about associations of housing unit owners and major ways of funding. Thesis also contains specifications of the different accounting practices in accounting of costs, revenues, assets and liabilities of associations, and also determines the taxes and levies applicable to this type of legal entity. In conclusion, it is compared three accounting of different houses for year 2011 and it is evidence that each of these units performed accounting for in other way.
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Analysis of flat owners associations management in the case of Flat owners associations XY
Poutník, Lukáš ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The aim of this final thesis is to explain of the flat owners associations management and point out the particularities in accounting and tax specifics of this entity. The theoretical part deals with the general characteristics of the non-governmental sector in the Czech Republic and in selected member states of the European Union. In broader context the legislation and accounting regulations related to flat owners associations are discussed as well. The practical part is focused on an analysis of accounting and tax aspects in particular conditions of Flat owners associations XY.
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Membership in Housing Cooperatives and Issues Surrounding It
Přibylová, Aneta ; Žák, Květoslav (advisor) ; Vondrášek, Václav (referee)
The subject of the thesis is membership in housing cooperatives. At the beginning, the author gives an overview of housing cooperatives' history. The work is then focused on the precise definition of the fundamental concepts of housing cooperatives. Other topics include: joint membership of spouses, settlement of joint ownership of spouses following dissolution of joint membership, close relationship between the performance of the authority of the statutory body and the the housing cooperatives' membership, and settlement of housing cooperatives' membership as a part of inheritance proceedings. The decisions of the Supreme Court are essential to address the identified topics. The objective of the thesis is to analyze the issue of membership in housing cooperatives in the context of the case law and practice in the management of housing cooperatives.
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Association of unit owners and their rights and obligations
Nosková, Zuzana ; Žák, Květoslav (advisor) ; Vodička, Jan (referee)
This bachelor thesis deals with issues related to Association of unit owners. The aim is to provide an overview of what is the legislation of this area, what are the conditions for the establishment of Association and what is its function. The key issue is the definition and clarification of the concept of management of the house. Marginally is mentioned the historical development of Association and also is compared Czech and Slovak definition of the concept of Association of unit owners according to different laws.
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Unit owners associations and housing associations from the perspective of accounting and taxes
Krofiková, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with a description of two subjects established for the purpose of housing maintenance - unit owners association and housing association. It begins with an elucidation of the process of establishing and formation of these legal persons, then it goes on to the legal definition and finally to characterisation and application of the account methods and strategies in practice. The thesis further deals with the tax liability of the account units established with the purpose of managing and maintaining the house, and its analysis. The thesis concludes with a brief description of the final accounts, the establishments of a unit owners association in a house which is managed by a housing association, and it suggests a suitable solution of problems which occur in accounting of these subjects.
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Analysis of flat owners associations management in the case of Flat owners associations Mirotická 952/3
Poutník, Lukáš ; Takáčová, Hana (advisor)
The aim of this bachelor's thesis is to explain of the flat owners associations management and point out the particularities in accounting given unit. The theoretical part is concerned with a general description of non-profit organization and of non-profit sector. In broader context the legislation and accounting regulations related to flat owners associations are discussed as well. The practical part is focused on an analysis of accounting and tax aspects in particular conditions of Flat owners associations Mirotická 952/3.
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Association of Unit Owners
Koblížková, Hana ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This thesis deals with issues of ownership and co-ownership of residential and non-residential premises, particularly with the legal regulation of the association of unit owners. The first chapter describes the association of unit owners as a special type of a legal person, and the procedure of its formation and its liquidation. The second part is devoted to the bodies of the association, to their competencies and decision making. The third and the fourth chapter describe the activity and the economy of the association and the rights and duties of unit owners. Following the results of a survey, the last part of the thesis deals with the functioning of associations of unit owners in real life and with the observance of legislation by associations.
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Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms
Přikrylová, Eva ; Stejskalová, Irena (advisor) ; Chrápková, Taťána (referee)
The objective of the Bachelor's thesis "Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms" is to provide summary of the issue. It brings a description of the current legal regulations in this area, legal and accounting standards, classification of organizationally legal forms and specific accounting regime analysis. The thesis concludes with recommendations in the repairs and maintenance of buildings and brings an overview of the state grants. In the last chapters there is analysis of accounting regime of concrete case of flat owners associations, flat cooperative and LTD.
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The Association of Unit Owners
Kolínská, Pavlína ; Müllerová, Libuše (advisor) ; Strouhal, Jiří (referee)
Diplomová práce je věnována tématu společenství vlastníků jednotek ? přibližuje principy jeho hospodaření a základní problémy, se kterými se může společenství v průběhu své existence setkat. Postavena je na teoretickém úvodu, který obsahuje legislativní úpravu. Poté přechází k problematice hospodaření. Samostatná část je věnována specifikům účetnictví a navazujícím příkladem z praxe.
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