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Analysis of flat owners associations management in the case of Flat owners associations XY
Poutník, Lukáš ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The aim of this final thesis is to explain of the flat owners associations management and point out the particularities in accounting and tax specifics of this entity. The theoretical part deals with the general characteristics of the non-governmental sector in the Czech Republic and in selected member states of the European Union. In broader context the legislation and accounting regulations related to flat owners associations are discussed as well. The practical part is focused on an analysis of accounting and tax aspects in particular conditions of Flat owners associations XY.
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Analysis of budget management and filling budget in specific terms of the Liberec Region in the years 2009 - 2010
Gálová, Lucie ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The work is focused on analyzing the impact of accounting reform state and local government with effect from 1. 1. 2010 in terms of budget management and filling budget of the municipal units in terms of specification of the Liberec Region in the years 2009 - 2010. The theoretical part deals with the administration, especially the regional system in the Czech Republic. The scope, budget management, budget, and last but not least, the method of accounting counties in recent years is undergoing significant reform. The second, practical part is then focused on the application of theoretical knowledge in the analysis of management, financing and implementation of the budget of the Liberec Region in years 2009 - 2010.
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The budget management of the town Nasavrky and the change of majority owner of the landfill on the budget of the town
Netolická, Barbora ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor essay deals with the management of the municipality in a particular town, which is Nasavrky, depending on the change of majority owner of the landfill. The essay is divided into two parts. The first part describes the theory about this issue and explains the problem with the operation of the landfill and its sale. Another part is analysis of management of town Nasavrky and of the joint-stock company, which practises the local landfill. The first and the second part is separated by chapter, in which I introduce history of the city and local interesting things. At the end is assessed the influence of the sale of local landfill to the budget and management of the city.
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Budget implementation in Metropolitan District Prague 18 - Letňany
Purnochová, Tereza ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The aim of this study is to evaluate the implementation of the budget of Metropolitan District Prague 18. As an introduction to the budgets are given basic information about the structure and activities of public administration entity, focusing on the Metropolitan District of Prague. Then it is also specified the structure and content of the budget focusing on the Metropolitan District. Implementation of the budget of Prague 18 was evaluated in this work good on the revenue side and slightly weak on the expenditure side. The partial aim was to evaluate the difference between the budgetary outcome and accounting profit. It was created mainly by two elements - the movement of funds and investment transfers - which are otherwise observed in any system of records.
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The accounting reform of municipalities, valid since 2010
Andělová, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with the accounting reform of the state and focuses on municipalities and the depreciation of their fixed assets. At the beginning, there are basic characteristics of municipalities, then there is mentioned accounting before the reform. This accounting was focused on the cash principle of accounting and fixed assets. Another part deals with changes in the accounting including aims of the reform. It describes the principle of accrual accounting, changes in the chart of accounts. This part is specialized in fixed assets and depreciation methods. The last part compares the accounting before the reform and after the reform. The differences are expressed by examples of fixed assets.
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Funding and accounting of public benefit corporations in specific conditions of the People in Need
Jandová, Michaela ; Hálek, Miroslav (advisor) ; Takáčová, Hana (referee)
This thesis deals with non-governmental organizations, specifically focuses on public benefit corporation. The aim is familiar with the specifics of accounting and funding of non-profit organizations in conditions of specific public benefit corporation. First, is the work focused on general information about the non-profit sector, followed by information about non-governmental organizations and then there is dedicated the public benefit corporation. There are characterized the public benefit corporations by law. Include the ways of the funding and the accounting specifics differential non-profit organizations (public benefit corporation) from business entities. In the practical part the thesis is focused on specific public benefit corporation The People in Need and there are analyzed the methods of funding and cost, income and profit or loss in the years 2008, 2009, 2010.
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