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The Conceptual Framework of IPSAS and its possibilities of future implementation in Czech Republic
Stehlíková, Simona ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.
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The influence of the founder on the quality of the financial statements of contributory organizations
Hejduková, Martina ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The bachelor thesis deals with the function, economy and accounting of a contributory organizations. It focuses mainly on the analysis of the relationship between the founder and contributory organization. Thesis is divided into theoretical and practical parts. First describes the national economy with the characteristic of a non-profit organization. Further work is focused on contributory organizations and their specifics in the area of management. Another section is dedicated to accounting of contributory organizations and the analysis of founder influence in this area. Practical part of the analysis is made of the influence of the founder city part Praha 4 on the quality of informations in the financial statements of contributory organization kindergarten Voráčovská.
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Analysis of the management of health insurance company
Golovkova, Anita ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
The bachelor thesis deals with the issue of the management and accounting of health insurance companies, which belong to the non-profit sector and also rank in the government sector. The aim of these institutions is not primarily to achieve a profit, but the most efficient way to ensure universal health insurance. The work is divided into theoretical and practical part. The introduction describes the legal standards in public health insurance and its essence. Further work is focused on the characteristics of the health insurance companies, their management, cash funds and accounting. In the practical part is carried out the analysis of the management of a specific health insurance company -- Health insurance company of the ministry of interior of the Czech Republic in the years from 2011 to 2013.
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Comparison of the accounting views of public sector organizations in Czech republic and Slovak republic
Dadejová, Jana ; Svoboda, Michal (advisor) ; Zakhar, Ladislav (referee)
Subject of this bachelor thesis is the comparison of accounting treatment of subsidies in the public sector organisations in the Czech Republic and Slovakia. This thesis consists of three theoretical parts. The first part focuses on a definition of the public sector, its structure in Czech and Slovak Republic, followed by the comparison of both systems. The second part is dedicated to the rules of financial management of the public sector entities and their comparison in both countries. The last part describes the accounting treatment of subsidies in selected accounting units, in particular allowance organisations, budget organisations and municipalities and regions. The conclusion of the last chapter is a resume of differences between the bookkeeping of subsidies in Czech and Slovak Republic.
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Internal regulations (directives) in the area of accounting for public allowance organization
Hojková, Anna ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis deals with internal regulations in the area of accounting for public allowance organizations that have the obligation to create internal rules. Common problem of internal regulation is that the rules are inadequate, not updated or incomprehensible. Therefore internal regulation like this is totally ineffective for organization. Internal rules have recommended requirements and have to clearly and briefly describe the procedure or methodology. This thesis analyses internal rules state-funded organization in accounting area, summarizes and develops recommended requirements of internal rules and establishes responsibility and enforceability. The practical part is focused on the analysis of a specific internal regulation for the circulation of accounting documents. There is also a suggestion for improvements at the end of this thesis.
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accounting and reporting the Public Private Partnership in the Czech Republic
Smolová, Gabriela ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The aim of this bachelor thesis is to provide a compact insight on project accounting and reporting the Public Private Partnership in the Czech Republic. The work is divided in two main parts, the theoretical part and the practical part. The theoretical part is focused on the definition of the term PPP and its characteristics, which are fundamental not only for the accounting domain. Further, it deals with the specification of PPP legal environment in the Czech Republic. This work also introduces international modifications of PPP accounting and reporting in the public and the private sector. The practical part is attended to a presentation and the methods of accounting and reporting the project Parking house Rychtářka in Pilsen from the viewpoint of the public project owner and the private contractor.
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Review of economy of municipalities
Rambousek, Lukáš ; Svoboda, Michal (advisor) ; Bartoš, Tomáš (referee)
The main topic of the thesis is the review of economy of municipalities. The purpose of thesis is to acquaint the public with the meaning, content and conclusions of the review of economy. The results of provided review of economy are not in the interest of the general public as much as deserve. The first part of the thesis defines the non-profit sector and the legal forms of public sector entities, management of these entities and the subsequent review of economy. The second part includes documented review of economy performed by the controller of the region in the village Vonoklasy.
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Accounting of the public sector in Slovakia
Kovačovič, Matej ; Svoboda, Michal (advisor) ; Kranecová, Jana (referee)
The bachelor thesis is focused on accounts of the public sector in Slovakia. The thesis should inform the reader with the characteristics of public sector, financial reporting system in Slovakia and the inspection of the accounts in the public sector. Practical part of the thesis deals with the first part of the audit documentation and mutual alignment of the two municipalities
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The accounting presentation of risks of the public sector entities
Kortanová, Nikola ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The diploma thesis is devoted to presentation of risks in the financial statements of the public sector entities, where the main objective is to evaluate the degree of presentation of risks in the financial statements and to assess of the current legislation and its possible amendments. The first chapter deals with the definition of the public sector and defines the term "selected accounting entity". The following chapter describes the general concept of risks, focusing on the public sector and on generally accepted principles and guidelines of accounting, in particular the conservatism. The third chapter discusses the accounting law for selected accounting entities and selected instruments of the accounting presentation of risks, including the comparison with the IAS/IFRS, IPSAS and US GAAP. The last chapter is divided to the practical parts, which the first one is based on data analysis of Central System of Accounting Information of the State (CSUIS) and the second one on the evaluation of the questionnaire survey for addressed accounting entities.
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