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The multi-source financing of the Public service company - accounting and tax aspects
Šanderová, Zdeňka ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these resources. The conclusion of the thesis is focused on the evaluation of the current status of selected NGOs and supplemented with suggestions for improvement.
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The implementation of economic information system at the level of religious community
Kourová, Miroslava ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the definition of the position of churches and religious societies in the Czech Republic. It focuses on the Act of state property settlement with churches and religious communities and its impact on financing and financial management of these nonprofit organizations. The thesis outlines different options of bookkeeping for churches or religious societies, dedicates to the changes caused by the amendment of the Accounting Act and Decree no. 504/2002 Coll., the establishment of Decree no. 325/2015 Coll., which deals with the reintroduction of simple accounting. The paper specifies various tax benefits for nonprofit organizations respectively churches and religious communities and tax obligations related to the economic activity of nonprofit organizations. The thesis identifies revenues and expenses which generate organizational units of The Czechoslovak Hussite Church, how they are budgeted and who supervises them in the organizational structure. The thesis also describes the implementation of a new accounting and information system at the level of the Diocese of The Czechoslovak Hussite Church. This was caused by the acquisition of restituted property and accounting of restitution and received operating grants according to the requirements of government departments. The end of the paper deals with multi-source financing of The Czechoslovak Hussite Church.
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Annual report of non-profit organization - Hospital in Litoměřice
Poblová, Jana ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
Bachelor thesis entitled " Annual Report of a non-profit organisation -- Hospital in Litoměřice " deals with annual report characteristics of non-profit organisations, it's content particulars, functions and legislative provisions related to this topic. The first part, it generally defines non-profit organisations and mentions the ways of their subdivision. The aim of the second part is to show a practical example of a specific non-profit organisation- contributory organisation, the analysis of the annual reports including establishment of it's positive and negative aspects. After the identification of problematic areas, consistently resulting from both, the theoretical and the practical part of the work, appropriate recommendations to improve the current situation were designed.
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Annual report of contributory organization – Jeslová a azylová zařízení České Budějovice
Vopalecká, Anna ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The aim of the bachelor work is to find what makes a good annual report of contributory organizations and discover atypical features that are associated with it. At the beginning of theoretical part, definition and characteristic of public sector organizations and non-profit organizations are explained. After that the differences between two types of contributory organizations are specified in the bachelor work. The theoretical part is mainly focused on the usual parts of annual report of contributory organizations and Czech legislation governing it. The annual report of Jeslová a azylová zařízení České Budějovice is evaluated in the second practical part. Its strong and weak points are identified based on the theoretical part. At the conclusion of this bachelor work, the presentation part of annual report of Jeslová a azylová zařízení České Budějovice is positively evaluated. On the other hand, it is recommended that the organization should focus more attention on the financial part of annual report.
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Multi-source funding of nonprofit organizations, the impact on the financial statements
Jára, Václav ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the structure of Czech tertiary sector and its financing methods. It defines a nonprofit organization, introduces various types of organization, particularly in non-governmental sector, characterizes their properties and describes the legal framework within which they are established, and cease to exist operate. It deals with the issue of multi-source funding of nonprofit organizations with an emphasis on financing the operation of foundations. It provides important information about the Via Foundation, its activities, administration, and assets management. It analyzes the Via Foundation revenue to cover costs associated with administration of the foundation in terms of their origin and destination.
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Accounting of Investment Companies and Funds
Mareš, Václav ; Ištvánfyová, Jana (advisor) ; Zouhar, Tomáš (referee)
The aim of this thesis is to summarize the development of the legislative framework of investment companies and funds in the Czech Republic from the beginning of privatization until the present. Make the reader familiar with the financial accounting and reporting of investment companies and funds, not only with the Czech legislature but also with two main world concepts-IFRS/IAS and US GAAP. Analyse possibilities of the future development of these concepts in the field of financial reporting of investment companies and funds with presumption of its continuous convergence.
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The Accounting of Securities
Vlčková, Martina ; Ištvánfyová, Jana (advisor) ; Mezerová, Jana (referee)
The aim of this text is to describe questions of securities in the Czech republic. Characteristics of individual kinds of the securities and their dividing are mentioned here. My attention is mainly addressed to stocks, obligations, bills of exchange and cheques. Farther I am engaged in accounting of the securities and their evaluation to balancing day. There are specific accounting examples of particular securities in the end. Also I talk about financial crisis and its impact on the securities.
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Specifics of reporting and funding of non profit-making organizations
Poláchová, Martina ; Ištvánfyová, Jana (advisor) ; Zouhar, Tomáš (referee)
This thesis is concerned with specifics reporting and funding of non profit-making organizations. It describes foundations and endowment funds, civic associations, public benefit corporations, church legal persons and universities. It is aimed at reporting, financial planning, budgets and funding sources of non profit-making organizations. It presents tax implications and accounting issues of non profit-making organizations. Practical part is about five selected public universities. It evaluates their economies during three years and numbers and evolution of their students and employees. It is also concerned with funds, which represents their own sources of funding of non profit-making organizations.
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