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Cost Classification of Business Academy and Hotel School Třebíč
Matoušek, Jan ; Kršňáková, Iva (referee) ; Jakubcová, Marie (advisor)
The bachelor thesis is focused on the definition of cost classification in the Business Academy and Hotel School Třebíč. The first part is devoted to defining subsidised organisations, their classification in the national economy and characteristics of costs. The next part deals with cost classification of selected subsidised organisations between main and additional activities. The thesis contains suggestions which can stabilise management in cost classification.
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Cost Classification of Business Academy and Hotel School Třebíč
Matoušek, Jan ; Kršňáková, Iva (referee) ; Jakubcová, Marie (advisor)
The bachelor thesis is focused on the definition of cost classification in the Business Academy and Hotel School Třebíč. The first part is devoted to defining subsidised organisations, their classification in the national economy and characteristics of costs. The next part deals with cost classification of selected subsidised organisations between main and additional activities. The thesis contains suggestions which can stabilise management in cost classification.
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Accounting treatment of fund disbursement by government enterprises in the Czech Republic
Šarbortová, Lucie ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The goal of this thesis is to describe the process of accounting treatment of fund disbursements from the side of a grant maker during the realization of projects focused on environmental protection. The thesis is divided into two parts, theoretical and practical. The theoretical part contains summarized description of the public sector and its organizations and describes the accounting legislative regulations in the Czech Republic regarding grants. The practical part follows the theory discussed in the previous part and analyses the accounting treatments of fund disbursements in four specific environmental protection projects.
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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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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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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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