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Additional activity of allowance organization - higher professional and secondary industrial school
Homolková, Marie ; Zouhar, Tomáš (advisor)
This bachelor thesis deals with questions concerning additional activity of allowance organizations. The theoretical part is focused on characteristics of allowance organizations in general, interactions with the founder, accounting and their financing. The next part is concerned with additional activity in general, especially with the aim at the educational system. Higher professional and secondary industrial school is the object of research in the practical part. The goal is to find out what the sums of revenues and costs in additional activity are, and how the profit from this activity is managed.
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Transformation of theatre network in Prague
Lišková, Kristýna ; Tyslová, Irena (advisor) ; Hanzlík, Jan (referee)
This thesis is aimed at transformation of theatre network in Prague. It describes history and developement of theatre network in Prague and analyses current situation of theatres established by Prague City Hall and transformated in 2002 to another legal form. The thesis is also focused on theatre funding and grant system of Prague and the comparison of these with the capital city of Germany, Berlin. At the end it presents some possible ways of transformation to another legal form.
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Financing and accounting of allowance organizations in specific conditions of the Rest home Lukov
Olivíková, Petra ; Marhounová, Jaroslava (advisor) ; Takáčová, Hana (referee)
The theme of this thesis is financing, accounting and economy specifics of allowance organizations. The goal of this thesis is to prove that the activities of these organizations are not possible without the resources supplied from public budget. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail attends the thesis to the characteristics, financial relations and economy specifics of both types of allowance organizations -- founded by the state and by territorial authorities. The practical part is focused on the activity of a specific allowance organization in the field of social services. After the organisation is introduced follows an analysis of financial resources and its economy analysis throughout the period of five years.
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Specifity of bookkeeping and financing of kindergartens
Motyčková, Martina ; Marhounová, Jaroslava (advisor) ; Takáčová, Hana (referee)
The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. In practical part I described the selected kindergarten including the analyse of financing and bookkeeping in 2009. Further examples of bookkeeping of this kindergarten follow, regarding the accounting reform and summary of accomplishments and negatives of this reform.
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Finance of non-profit organisations
Tržická, Kristýna ; Marhounová, Jaroslava (advisor)
Bachelor's dissertation on the theme of "Finance of non-profit organisations" presents an integrated review of non-profit sector. The theoretical part of dissertation deals with the history of non-profit organisations, general features and types of non-profit organisations and purpose, which these organisations perform. In the next part there is mentioned the specified type of non-profit organisation -- the budgetary organisation. There are discussed methods of finance in the field of budgetary organisations and purpose of funds, which these organisations create. In the practical part there are used author's theoretical knowledge for financial analysis of chosen budgetary organisation.
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