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Proposal of Effecive Financing of Flat-building by means of Mortage Loans
Lemon, David ; Pikola, Tomáš (referee) ; Zeman, Václav (advisor)
The object of my thesis work called "Suggestion of an effective financing of Flat-building by means of mortgage" is to compare possible investment, choosing an optimal alternative and propose potential changes in a specific mortgage already offered by a bank. It is analyzing particular products for financing rent-destined real property on the Czech market and realization study, which also includes client demands. We are focusing on theoretical and practical information that are contributing to high effectiveness and customer adjustment of offered services.
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Specifika účetní evidence společenství vlastníků jednotek a bytových družstev
Manová, Petra
Manová, P. Accounting specifics of the units owners associations and housing cooperative. Bachelor thesis. Brno: Mendel University in Brno, 2017. This bachelor thesis deals with the accounting specific of the association of unit owners and housing cooperatives. The theoretical part describes the juristic, accounting and tax aspects of both legal forms. These main changes resulting from law no. 89/2012 coll. civil code were compared and described. The practical part analyzed the repairs fund in individual owners associations, its amount and possible changes. The gathered information gave us proposal of the appropriate amount of repairs fund. Further, analyses of the internal accounting directive were performed. In view of the specific accounting features, a general internal accounting directive has been proposed for the units owners, whereas in most cases they do not have these directives.
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Housing cooperatives from the perspective of law, accounting and tax
Brokl, Tomáš ; Randáková, Monika (advisor) ; Vomáčková, Hana (referee)
This diploma thesis aims to assess the issue of housing cooperatives in terms of law, accounting and tax. The part relating to law is based on Business Corporations Act and the new Civil Code. Using the coherent application example, the work tries to show the specifics related to housing associations in the field of tax and accounting, which include settlement of advances, billing advances for the normal operation of cooperati-ves, billing additional membership contributions and repair fund. In parts relating to taxes is pointed to obligations arising from tax laws. For this thesis was determined following hypothesis: Rent from members of the cooperative to cover the cost of normal operation is accounted through profit or loss.
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Proposal of Effecive Financing of Flat-building by means of Mortage Loans
Lemon, David ; Pikola, Tomáš (referee) ; Zeman, Václav (advisor)
The object of my thesis work called "Suggestion of an effective financing of Flat-building by means of mortgage" is to compare possible investment, choosing an optimal alternative and propose potential changes in a specific mortgage already offered by a bank. It is analyzing particular products for financing rent-destined real property on the Czech market and realization study, which also includes client demands. We are focusing on theoretical and practical information that are contributing to high effectiveness and customer adjustment of offered services.
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Analysis of flat owners associations management in the case of Flat owners associations XY
Poutník, Lukáš ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The aim of this final thesis is to explain of the flat owners associations management and point out the particularities in accounting and tax specifics of this entity. The theoretical part deals with the general characteristics of the non-governmental sector in the Czech Republic and in selected member states of the European Union. In broader context the legislation and accounting regulations related to flat owners associations are discussed as well. The practical part is focused on an analysis of accounting and tax aspects in particular conditions of Flat owners associations XY.
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Analysis of flat owners associations management in the case of Flat owners associations Mirotická 952/3
Poutník, Lukáš ; Takáčová, Hana (advisor)
The aim of this bachelor's thesis is to explain of the flat owners associations management and point out the particularities in accounting given unit. The theoretical part is concerned with a general description of non-profit organization and of non-profit sector. In broader context the legislation and accounting regulations related to flat owners associations are discussed as well. The practical part is focused on an analysis of accounting and tax aspects in particular conditions of Flat owners associations Mirotická 952/3.
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