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Implementation of the budget in time series 2012 - 2013 in concrete terms of the city Havlíčkův Brod
Kopecká, Gabriela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of the thesis is to analyse the budget implementation in monitored years 2012 and 2013 of city called Havlíčkův Brod. The first part includes the analysis of concept of community, its scope and authorities. Then the thesis is focused on the structure and process of budget formation. Finally, in this part it can found the fundamental information about the accounting reform of public finance which took place in the year 2010 and the main changes which were set up afterwards. The second part is oriented on the chosen city Havlíčkův Brod. There are general information about the city and detailed analysis of its budget as well. The analysis is related to its incomes, expenses and budgetary results, which is furthermore compared with accounting result. Furthermore, the transaction which cause the distinction between these two results are mentioned. In the last chapter of the seconf part are analysed monetary funds of the city, their creation and operation with them.
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Dlouhodobý majetek u účetních jednotek veřejné správy
Výpustová, Veronika
The thesis discusses changes introduced at the reporting of long-term asset of accounting units of public sector, with regard to reform of accounting system of public sector introduced from 1 January 2010. For the analysis of implemented changes a comparison with International Public Sector Accounting Standards (so-called IPSAS), which represent the most professional source for accrual accoun-ting methods applicable in the public sector, was used. The reporting is examined by using several cases occurring within specific entities of public sector. At the final part of the thesis the newly introduced accounting methods are evaluated and the differences from the International Public Sector Accounting Standards (IPSAS) are identified.
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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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The accounting of allowance organizations in 2011
Zahálková, Michaela ; Svoboda, Michal (advisor) ; Hálek, Miroslav (referee)
This bachelor thesis deals with accounting of allowance organizations in response to changes within the accounting reform of public finance. The thesis is divided into two parts of which the first is theoretical and the second is practical. In the first part is characterized the allowance organizations and related legislation. Further are explained the particular phases of the accounting reform, where are in detail explained especially the changes in the accounting methods and procedures. Within the practical part is further explained the accounting and the economy specific allowance organization, which is primary school in Doudleby nad Orlicí. The practical part focuses on especially the accounting of the transfers and cash funds.
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The Central System of State Accounting Information
Kortanová, Nikola ; Svoboda, Michal (advisor) ; Bauer, David (referee)
This bachelor thesis deals with The Central System of State Accounting Information, its functions and purpose. The first section describes the state accounting in the Czech Republic. The second part looks in detail at the implementing decrees, which amend Act No. 563/1991 Coll., the Act on Accounting. The last part focuses on the practical impacts of the Central System of State Accounting Information on the normal operations of accounting entities. The aim is to assess the benefits and effects of the state accounting.
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Change of acconunting system
Pytlová, Tereza ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
This thesis deals with bookkeeping of self-governing territorial units since year 2010. The thesis is divided into two parts: theoretical and practical. In the theoretical part are characterized self-governing territorial units and the basic principles of community. The next chapter deals with the financial reform that completely changes the accounting in public administration and describes the major changes that the reform has brought. The practical part is focused on a particular entity, Dešenice township, where the most significant changes are summarized and also the impact that financial reform has brought there.
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Implementation of the budget city České Budějovice years time line 2009 - 2010
Šitnerová, Lucie ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The thesis is focused on the community, their management and reporting. There is also mention of the financial reform, which took place in 2010. The work is divided into two parts on the theoretical and practical. The theoretical part deals with the characteristics of communities, their financial management and the impact of the accounting reform. The practical part is focused on the performance of a particular community and that is the town of České Budějovice. It is broken down budget of 2009 and 2010, and balance sheets, profit and loss, attachment and cash flows and changes in equity. Finally, it outlined the draft budget for 2012.
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Financing and accounting of contributory organization in specific terms
Plíšková, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
My bachelor thesis deals with accounting and financing of contributory organization in specific terms of School cafeteria, 765 Tolstého, Klatovy. The thesis is divided into several parts. The first part deals with the non-profit sector in the Czech Republic and its characteristics and methods of financing. The second part describes the contributory organizations, their accounting and financing. The part dealing with accounting describes fixed assets, its acquisition, depreciation and disposals, funds of contributory organizations and assets of the entity. This section also describes the changes in accounting contributory organizations caused by financial reforms. The third part is devoted to analyzing of management of contributory organization School Cafeteria, 765 Tolstého, Klatovy in the years 2008 - 2010.The analysis covers its costs, revenues and profit from the main activity and from the secondary activity in the monitored years also.
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