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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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Budget analysis during the years 2011 - 2013 in the specific conditions of town Stříbro
Grohoľová, Alžběta ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The main aim of this thesis is an analysis of budget in Stříbro during the years 2011 - 2013 and description of differences between budgetary outcome and accounting profit. The first part of the thesis gives some basic information about public administration entity, its definition and also the main municipal authorities. Then it informs about the process of budget making and budget structure. The second part of the thesis is concentrated on Stříbro and it analyses budget receipts and expenses. Last but not least, the thesis describes the town's profit and loss account and the difference between the budgetary outcome and accounting profit. There are also mentioned funds of the town and the ways they can be used.
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Execution of budget in local government units in specific municipalities Mezihoří and Křenice during years 2011-2012
Němečková, Stanislava ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis is examining the functionality of the local government in the Czech Republic. The main aim of the thesis are basic local government units called municipalities, the municipal budget and all issues related to it. Also it focuses on the recent accounting reform, its basic goals and the consequences resulting from it. Theoretical knowledge gained in the first part of the thesis is applied into the practice in the second part of thesis, which focuses on the execution of the budget in two municipalities Mezihoří and Křenice. It describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both villages. The thesis describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both.
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The state accounting reform and its practical application in the town Úvaly.
Tvardíková, Marika ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.
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Implementation of the budget in time series 2012 - 2013 in concrete terms of the city Havlíčkův Brod
Kopecká, Gabriela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of the thesis is to analyse the budget implementation in monitored years 2012 and 2013 of city called Havlíčkův Brod. The first part includes the analysis of concept of community, its scope and authorities. Then the thesis is focused on the structure and process of budget formation. Finally, in this part it can found the fundamental information about the accounting reform of public finance which took place in the year 2010 and the main changes which were set up afterwards. The second part is oriented on the chosen city Havlíčkův Brod. There are general information about the city and detailed analysis of its budget as well. The analysis is related to its incomes, expenses and budgetary results, which is furthermore compared with accounting result. Furthermore, the transaction which cause the distinction between these two results are mentioned. In the last chapter of the seconf part are analysed monetary funds of the city, their creation and operation with them.
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Accounting specifics of unit owners association in concrete conditions
Abelová, Kateřina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis is devoted to the issue of unit owners associations. At first it lists the legal status of unit owners associations including creation and cessation of unit owners associations and a scope of its executive bodies. Then the accounting rules characteristic for unit owners associations are described subsequently. The practical part is focused on specific accounting procedures of Unit Owners Association Residential House - Housing Petržílkova, which to some extent compares with procedures based on accounting rules.
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Accounting and tax of community of the unit owners in the specific conditions
Swaczynová, Lucie ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with legislation of the community of owners of units, further with accounting and taxation specifics of this legal person. In the introduction the activity of community and the administration of house and plot are characterized according to the new civil code. Further work is focused on how the legal regulation of the community of owners is reflected in the account of this legal person. The issue of taxes is mentioned in the thesis too. The final part is devoted to the practical example of the accounting of a small community of owners of units in the course of one year.
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Funding, accounting and economy of statutory federation Junák – český skaut in period 2010-2014
Martinec, Šimon ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with economy, funding and accounting of statutory federation Junák -- český skaut. The introduction contains characterization of non-profit organization. Differences are shown in new and previous enactment. The task further describes the organization structure connected with economy, regulations in Junák and describes various domains of the organization's economy. It centers particularly on basic units, these are scouts centers. Final part offers practical example of financial statements from scout center "Lesní Moudrost" Dobřichovice. It analyses and appraises changes during the observed period.
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