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The Suggestion for Economy Improvement in the Basic School in Sumperk
Obhlídalová, Andrea ; Uhlířová, Martina (referee) ; Lajtkepová, Eva (advisor)
Following work deals with evaluation of financial situation at primary school and brings some suggestions for improvement of its management. The first part considers the analysis of the financial potential at the theoretical bases and points out to the most important specifics concerning the general basis. The second part is oriented to a particular debriefing of financial aspects and factual state of concrete school. The third part includes the suggestions for improving the financing of school and strengthening the economical management activities.
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The Suggestion for Economy Improvement in the Basic School in Sumperk
Obhlídalová, Andrea ; Uhlířová, Martina (referee) ; Lajtkepová, Eva (advisor)
Following work deals with evaluation of financial situation at primary school and brings some suggestions for improvement of its management. The first part considers the analysis of the financial potential at the theoretical bases and points out to the most important specifics concerning the general basis. The second part is oriented to a particular debriefing of financial aspects and factual state of concrete school. The third part includes the suggestions for improving the financing of school and strengthening the economical management activities.
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The Analysis of the Intradepartment directives in Terms of an Allowance Organization
VEJVAROVÁ, Aneta
The subject of this thesis was to analyse intradepartment accounting directives chosen allowance organisation Elementary School and Kindergarten Košetice. The basis for the entire work was to define procedures for creating and registration directives, determinate basic procedural requirements and to characterize the content of individual directives. These findings are followed in the practical part, in which the analysis of eight intradepartment accounting directives, that the organization has established, was made out. It was found out if directives have all their formal treatment, prescribed requirements, completeness and timeliness under applicable law. After analysing and evaluating two directives were chosen, concretely directives for the registration and accounting of tangible and intangible assets and inventory and directives for the provision and billing of travel expenses that have been updated. The remaining directives were added with recommendations of how the missing data should be complemented by the directives. At the end a new directive for fund of cultural and social needs was created.
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Financial management of allowance organisations
VOLAVKOVÁ, Petra
The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.
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