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Management of NGO in the specific example of c. a. Naděje
Kubáňová, Andrea ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
This bachelor's thesis is focused on non-profit organizations. In the theoretical part there are mentioned characteristics of non-profit sector, which is followed by non-governmental sector with a description of changes based on the new civil code. The rest of this part is focused on associations, including their formation, termination, membership and also their financing. The practical part describes association "Naděje", where I described its activity, branches, an organization structure and finally the management of this association.
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Accounting and reporting of the People in Need
Korbelová, Jaroslava ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
The thesis is focused on accounting and reporting public benefit corporation in specific conditions of the People in Need. The work first characterized public benefit corporation, especially their funding and accounting specifics. In the second part of the thesis is illustrated problems of accounting and funding of public benefit corporation in specific conditions of the People in Need. Further is work focused on settlement of funds in public benefit corporation. Accounting of People in Need is described also in terms of project accounting and accounting specifics on a foreign mission.
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Accounting and Tax Specifics of Associations of Housing Unit Owners
Tomášková, Kamila ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
The aim of this bachelor's thesis is to define accounting and tax specifics of associations of housing unit owners and to show that according to the same legislative documents every administrator performs accounting differently. Thesis contains the description of the basic information about associations of housing unit owners and major ways of funding. Thesis also contains specifications of the different accounting practices in accounting of costs, revenues, assets and liabilities of associations, and also determines the taxes and levies applicable to this type of legal entity. In conclusion, it is compared three accounting of different houses for year 2011 and it is evidence that each of these units performed accounting for in other way.
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reporting and accounting of fixed assets of the Prague City Assembly and the district of Prague 13
Dušková, Martina ; Hálek, Miroslav (advisor) ; Svoboda, Michal (referee)
This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.
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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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Funding and accounting of public benefit corporations in specific conditions of the People in Need
Jandová, Michaela ; Hálek, Miroslav (advisor) ; Takáčová, Hana (referee)
This thesis deals with non-governmental organizations, specifically focuses on public benefit corporation. The aim is familiar with the specifics of accounting and funding of non-profit organizations in conditions of specific public benefit corporation. First, is the work focused on general information about the non-profit sector, followed by information about non-governmental organizations and then there is dedicated the public benefit corporation. There are characterized the public benefit corporations by law. Include the ways of the funding and the accounting specifics differential non-profit organizations (public benefit corporation) from business entities. In the practical part the thesis is focused on specific public benefit corporation The People in Need and there are analyzed the methods of funding and cost, income and profit or loss in the years 2008, 2009, 2010.
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The accounting reform in the Czech republic
Marešová, Ivana ; Svoboda, Michal (advisor) ; Hálek, Miroslav (referee)
The aim of this bachelor's thesis is to describe accounting reform, which is now implementing in Czech republic. Given that this reform is very extensive, only the most important reform measures are listed and described in this work. The thesis also deals with the central system of state accounting information and the practical impact of the reform of state accounting on a specific selected entity.
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