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The review of economic activities of self-governing territorial units
Paukovičová, Monika ; Svoboda, Michal (advisor) ; Smetanová, Martina (referee)
This diploma thesis focuses on the review of economic activities of self-governing territorial units. Its aim is to outline the adjustment of the review of economic activities of self-governing territorial units in the Czech Republic. It shows the differences between the review of economic activities and audit of financial statements. It analyzes some of the results of the review of economic activities of self-governing territorial units in the period 2010 - 2012. Subsequently, the report seeks to clarify the differences in the outcome of the review of economic activities, the report on the results of the review of economic activities, prepared by civil servants (employees of regional authority) and auditors.
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Calculations of own costs in agriculture
Kozohorská, Alena ; Dvořáková, Dana (advisor) ; Svoboda, Michal (referee)
This bachelor thesis focuses on the calculations of own costs in agriculture. At first, the topic is integrated into wider connections. There is mentioned the importance of agriculture and the specifics related to conducting in this area including the risks, which it has. The calculations are analysed first generally, then in direct relation with agricultural production. The bachelor thesis compares these generally reported theoretical procedures of calculations with procedures of a specific agricultural cooperative. It shows the differences between theory and practice and it evaluates them.
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Specifics of a limited liability company from legal and accounting perspective.
Procházka, Tomáš ; Křížová, Bára (advisor) ; Svoboda, Michal (referee)
The thesis deals with the specifics of the legislation and accounting of a limited liability company. The first part contains a definition of a limited liability company, based on the Law of Corporations and partly on the new Civil Code. The second part focuses on selected changes in legislation and their evaluation mainly comparing it to the previous one. The last part deals with accounting of a limited liability company. Some examples shown here present how to capture a specific financial transaction in the accounting. The greatest attention is paid to operations with equity.
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The Principle of Conclusiveness at Selected Accounting Entities
Chaloupková, Jana ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The subject of the bachelor's thesis is defining the principle of conclusiveness at selected accounting entities. In the theoretical part it deals with describing the public sector, specifies briefly the chosen accounting entities and their legislative arrangement. Further on it quotes conditions for keeping conclusive accounting with the emphasis on the inventorying. The practical part concentrates on keeping accounting in a specifically chosen municipality and its solution of the principle of conclusiveness. The conclusion of the practical part concerns itself briefly with the introduction of electronic devices in public administration.
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Internal regulations (directives) for public sector entities
Vondrová, Jana ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
This bachelor thesis deals with the themes of internal regulations in the area of accounting in the public sector. The first part looks in detail at clarification of the public sector and cooperation with the private sector. The second part gives an explanation of the analyses of legal regulations of accounting that the public sector entities are obliged to conform. The next part first explains internal regulations generally, then it is with focus on accounting. There are 14 sections which should be a part of internal regulations. It is possible to find the evaluation of questionnaire survey which is completed by primary schools in Prague 4. The questionnaire survey is focused on formation, use and content of internal regulations.
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The public sector accounting in the Great Britain
Fialová, Milena ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
Thesis is focused on the description of the accounting standards used in the Great Britain public sector following its recent development. Firstly, the public sector is defined in the international environment. Secondly, the system and development of the accounting in the GB is described. The key part of the work contents of the description of the recent public sector development related to the accounting standards used because of that change. Finally, the selected IAS implementation for the specific features of the public sector is described.
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The fixed assets and their inventorying in medium-sized municipality
Bejvlová, Pavla ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
The thesis is concerned with management and accounting of municipalities with specialization of the fixed assets. It is based on the Accounting Acts, relevant regulations and Czech Accounting Standards for the selected accounting units. It deals with the ways of obtaining the fixed assets, amortization, technical evaluation, ways of discarding and inventorying. The ascertained knowledge is applied in practical part with the example of the municipality Janovice nad Úhlavou.
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Investment transfers in accounting of municipalities and contributory organizations
Jančí, Veronika ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
This bachelor thesis deals with accounting of transfers in the public sector in the Czech Republic. Specifically, it focuses primarily on the municipality and contributory organizations. The thesis includes definitions regarding the public sector, public administration and selected entity. There are also brief discriptions of legal standards related to accounting in this specific area. The most important part of the thesis is a chapter dedicated to the accounting of transfers, especially in regards to investment. In this thesis there are also illustrative examples. The application part focuses on the accounting of transfers in practice, in this case in terms of the Municipal Club Litovel.
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