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Accounting of state sector compared with the accounting entrepreneur subjects
Macáková, Kamila ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor's thesis deals with the main differences between the public state sector accounting and business subjects accounting. Beginning of the work focuses on the laws, which are currently valid in Czech Republic in the field of accounting and then the work discusses accounting reform in the public sector, which highly changed the accounting of state government. The main goal of this work is to identify essential differences in the accounting of both subjects; therefore the other part of the work is focused on differences in accounting methods and procedures that are illustrated on examples and diagrams. At the conclusion of this work is a comparison of financial statements state organization unit and stock company.
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Execution of budget in specific municipality Holany during years 2011 - 2013
Koleňáková, Tereza ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis deals with the management and financing of local government units, particularly municipalities. This thesis deals with the basic characteristics of municipalities, focuses on budget, its approval and also evaluation of the implementation of the budget. Disregarded neither the accounting reform, which has become an important milestone for all of the selected entity. Theoretical knowledge acquired in the first part of this thesis are applied to the selected municipality, specifically the township Holany. The practical section introduces the basic characteristic of the township Holany and a detailed analysis of income and expenditure and the budgetary outcome compared with the accounting profit.
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Financing and management of self- governing territorial units at the specific conditions of Nučice
Heltová, Tereza ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The theme of this thesis is focused on the financing and money management of the territorial self-governing units in the specific conditions of the village Nučice (Prague-West) in 2011 -- 2012. In this context, the work is divided into two parts, therefore, on the part theoretical and part practical. The theoretical part provides readers a closer acquaintance with the general methods and principles of the functioning of the municipalities, not only in terms of their economic and financial activities, but also offers a glimpse of their management or the impact of the accounting reform of state administration and self-government on the accounting. After this part is followed by the part of the practical, which analyzes the implementation of the budget of the village Nučice for two consecutive observation periods, including the analysis of the money management.
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Reform of Governmental Accounting as a Prerequisite of Economic Decisions Made by External Users of Municipality Financial Statements
Svoboda, Michal ; Mejzlík, Ladislav (advisor) ; Nováková, Štěpánka (referee) ; Steidlová, Jaromíra (referee)
This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.
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Transformation of accounting of state and local government in the Czech Republic
Marešová, Edita ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.
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Cash flows presented by state organizational units in the Czech Republic
Kotková, Marie ; Nováková, Štěpánka (advisor) ; Zelenka, Vladimír (referee) ; Steidlová, Jaromíra (referee)
This thesis is focused on the public sector and deals with one of the new financial statements presented by state organizational units, the cash flow statement, which these state organizational units prepared for the first time for the financial year 2011. The main objective of the thesis is to analyze in detail the quality of these cash flow statements prepared by individual administrators of the state budget chapters and passed for the first time to the Central system of state accounting information. The thesis also presents an evaluation of the quality of the Czech legislative regulation of the cash flows statement in relation to state organizational units and it compares the legislative regulation in the period between 2011 and 2012. An integral part of the thesis is creating theoretical models suitable for the preparation of the cash flow statement. The first model is based on the relationship among particular items of the accounting and financial statements and the second model is based on the transformed data from the statement for evaluation of the state budget implementation.
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