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Costs Keying of Selected Entities
Nosálková, Kateřina ; Křivinková, Svatava (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis is focused on devising suitable methods keying costs of Lipa municipa-lity to establish honest and fair presentation of economy. Defines the basic concepts for understanding the issues. Describes a method for keying costs namely: Main or secon-dary activities, in terms of the tax base and in terms of budget. The thesis is divided into theoretical and practical parts. Theoretical basis is focused on bookkeeping of local government unit and funded organization, the issues of budgets, budget process and determine the tax base, which are based on literature. The second part presents selected entity - municipality ant its contributory funded organization, which the analayisi keying costs. On the basis of the analysis prepared proposals to improve the accounting system and methods for keying costs municipality of Lipa.
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Costs Keying in Selected Entities
Vítková, Zuzana ; Tecl, Josef (referee) ; Zábojová, Lenka (advisor)
The bachelor thesis is focused on the keying of costs in selected accounting entity. The first part describes the characteristics of state-funded institutions and the distribution of costs from different perspectives. The second part focuses on the process of keying the costs of the selected state-funded institution between the main and the economic activities of the organization.
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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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Costs Keying in Selected Entities
Vítková, Zuzana ; Tecl, Josef (referee) ; Zábojová, Lenka (advisor)
The bachelor thesis is focused on the keying of costs in selected accounting entity. The first part describes the characteristics of state-funded institutions and the distribution of costs from different perspectives. The second part focuses on the process of keying the costs of the selected state-funded institution between the main and the economic activities of the organization.
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Costs Keying of Selected Entities
Nosálková, Kateřina ; Křivinková, Svatava (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis is focused on devising suitable methods keying costs of Lipa municipa-lity to establish honest and fair presentation of economy. Defines the basic concepts for understanding the issues. Describes a method for keying costs namely: Main or secon-dary activities, in terms of the tax base and in terms of budget. The thesis is divided into theoretical and practical parts. Theoretical basis is focused on bookkeeping of local government unit and funded organization, the issues of budgets, budget process and determine the tax base, which are based on literature. The second part presents selected entity - municipality ant its contributory funded organization, which the analayisi keying costs. On the basis of the analysis prepared proposals to improve the accounting system and methods for keying costs municipality of Lipa.
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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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The problematic aspects of income taxation of theatre institutions
Mysliveček, Adam ; Kapinusová, Jana (advisor) ; Vebrová, Ludmila (referee)
My bachelor degree diploma thesis is focused on main problems of theatre institutions as non-profit/non-governmental organizations in their income taxation The thesis analyzed issues of statutory regulation of this area and practical experiences in its application on examples of theatres: Divadlo Na zábradlí a Dejvické divadlo. The work is discussed in detail the issue of major and minor activity of NGOs, and then from the resulting difficulty in assigning specific costs to each of these activities. Because the work deals with the taxation of nonprofit organizations, also includes an overview and analysis of arguments for why these institutions should be subjekt to the favorable tax regime.
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Taxation of income of nonprofit organizations in the Czech Republic
Pavlínková, Sabina ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
The subject of this thesis is alternative approaches to taxation of nonprofit organizations. Interpretation of the Law on Income Tax is the taxation of nonprofit organization unique, and therefore my goal is to highlight the differences in tax liability in the case of different interpretations of this law, but also by using different methods or shift keying costs by activity among the main activities, if this option statutes authorize. All data used come from internal documents and accounting books of Prague's civic association, but because of the anonymization is not named. Evaluating all the alternatives can be considered that the ambiguous interpretation of the law may lead to different tax obligations and the law on income tax would be in this area was more specific.
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