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Implementation of the budget in time series 2012 - 2013 in concrete terms of the city Havlíčkův Brod
Kopecká, Gabriela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of the thesis is to analyse the budget implementation in monitored years 2012 and 2013 of city called Havlíčkův Brod. The first part includes the analysis of concept of community, its scope and authorities. Then the thesis is focused on the structure and process of budget formation. Finally, in this part it can found the fundamental information about the accounting reform of public finance which took place in the year 2010 and the main changes which were set up afterwards. The second part is oriented on the chosen city Havlíčkův Brod. There are general information about the city and detailed analysis of its budget as well. The analysis is related to its incomes, expenses and budgetary results, which is furthermore compared with accounting result. Furthermore, the transaction which cause the distinction between these two results are mentioned. In the last chapter of the seconf part are analysed monetary funds of the city, their creation and operation with them.
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Assets in the Accounting of a selected Municipality
Fučík, Jan ; Stejskalová, Irena (advisor) ; Machyán, Jan (referee)
The thesis deals with an analysis of property in the selected village. The thesis is divided into two parts -- the theoretical-methodological and the practical part. In the theoretical part, there are described particular terms concerning the budget management of municipalities, accounting reform and community property. In another, theoretical-methodological part, there is introduced an approach to the accounting of municipality property in connection with the reform of the state accounting. In the practical part, there is analyzed budget management of town, the property structure at the selected village, chosen procedure of depreciation and there is mentioned the relationship between depreciation and funding of new assets. In the thesis, there are described concrete examples of depreciation. Finally, there is evaluated the whole process and there are mentioned recommendations and objections.
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Reform of Governmental Accounting as a Prerequisite of Economic Decisions Made by External Users of Municipality Financial Statements
Svoboda, Michal ; Mejzlík, Ladislav (advisor) ; Nováková, Štěpánka (referee) ; Steidlová, Jaromíra (referee)
This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.
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The accounting reform of municipalities, valid since 2010
Andělová, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with the accounting reform of the state and focuses on municipalities and the depreciation of their fixed assets. At the beginning, there are basic characteristics of municipalities, then there is mentioned accounting before the reform. This accounting was focused on the cash principle of accounting and fixed assets. Another part deals with changes in the accounting including aims of the reform. It describes the principle of accrual accounting, changes in the chart of accounts. This part is specialized in fixed assets and depreciation methods. The last part compares the accounting before the reform and after the reform. The differences are expressed by examples of fixed assets.
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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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Change of acconunting system
Pytlová, Tereza ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
This thesis deals with bookkeeping of self-governing territorial units since year 2010. The thesis is divided into two parts: theoretical and practical. In the theoretical part are characterized self-governing territorial units and the basic principles of community. The next chapter deals with the financial reform that completely changes the accounting in public administration and describes the major changes that the reform has brought. The practical part is focused on a particular entity, Dešenice township, where the most significant changes are summarized and also the impact that financial reform has brought there.
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Analysis of budgetary control of municipality Sedlec and accounting reform impact
Kolesová, Zuzana ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary control of municipality Sedlec between years 2006 and 2009. Practical part also contains a commentary on course of the accounting reform in specific conditions of the municipality Sedlec.
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