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National Repository of Grey Literature

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Accounting and tax aspects of audit of public benefit organisations in specific conditions of the private university CEVRO Institu Šafrová, Jitka ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee) The study tries to show how the private university to operate as a charitable society, especially in terms of accounting, tax and audit. The work is devoted to basic legal characteristics and responsibilities of public service companies in a particular case of private CEVRO Institute. The aim is to show consistency tax accounting with an emphasis on the interconnectedness of these aspects of the audit. Detailed record

Accounting and taxes of public benefit organisations in specific conditions of the private university CEVRO Institut Šafrová, Jitka ; Takáčová, Hana (advisor) The aim of the thesis is to show how the private university act as a public benefit organisation, particularly in terms of accounting and taxation. Theoretical part is devoted to the basic characteristics and general legal obligations of public benefit organisations and private universities with a specific conditions of the practice of private university CEVRO Institut. Practical part is concerned with coherence and link accounting with taxes as general public benefit organisations as well as public benefit organisation - private university. The emphasis is placed on typical accounting events, management of the analytical evidence, problems of tax - effective expenditure and revenue, separations of costs, financial statements and tax returns. Detailed record

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