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Costs Classification of an Allowance Organisation
Ovčačík, Petr ; Alena,, Stibůrková (referee) ; Zábojová, Lenka (advisor)
The thesis is focused on methods keying costs of selected entities to ensure a true and fair view of their financial performance and for purposes of determining the income tax base. The work deals with the environmental characteristics of selected entities and funded organizations. The practical part shows the keying costs of additional activities and their subsequent impact on the tax base.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Costs Keying in Selected Entities
Vítková, Zuzana ; Tecl, Josef (referee) ; Zábojová, Lenka (advisor)
The bachelor thesis is focused on the keying of costs in selected accounting entity. The first part describes the characteristics of state-funded institutions and the distribution of costs from different perspectives. The second part focuses on the process of keying the costs of the selected state-funded institution between the main and the economic activities of the organization.
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Hospodářská činnost obce a její vliv na zvýšení příjmů obce.
SRNEC KARLOVSKÁ, Jana
Each municipality as a territorial self-governing unit has the right to execute the main activity and moreover, ancillary activity. This right is based on it's freelance decision. Budgetary activity is the main activity of the municipality. The ancillary activity is a business activity and usually is also called as the economic activity of the municipality. The aim of this diploma thesis is to analyze the economic ac-tivity of the village Staňkov. Two chapters in the theoretical part summarize the knowledge from the literature research in the field of selected part of municipal management. The practical part analyzes the functioning of the selected municipality, its history, history of economic activity and analysis of its current state, including recommendations for the future.
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Costs Keying in Selected Entities
Vítková, Zuzana ; Tecl, Josef (referee) ; Zábojová, Lenka (advisor)
The bachelor thesis is focused on the keying of costs in selected accounting entity. The first part describes the characteristics of state-funded institutions and the distribution of costs from different perspectives. The second part focuses on the process of keying the costs of the selected state-funded institution between the main and the economic activities of the organization.
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The Designing complementary activities that will lead to an increase in revenues contributory organizations
Morová, Pavlína ; Štáfek, Pavel (advisor) ; Libuše, Libuše (referee)
The subject of the thesis Desgning complementary activites that will
lead to increase revenues of contributory organizations is working schedules
in the framewok of complementary activities. Under the theoretical background
there are named basic terms, determination autonomous organizations established
by local authorities, the principles of their financing operations, In the next chapter
there is described the management of concrete allowance organization, its current
activity, additonal profit generated there, consequently suggested of the new possibilities for complementary acitivities and their profitability. Revenues are estimated from ancillary activities the work cntemplated Higher Vocational School included to current secondary school, gym rental income and income from a school camp organized for the potential students. The final chapter summarizes the results and evaluates their contributon to specific allowance organization.
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The Tax Regime in an Allowance Organization
KNĚZOVÁ, Lucie
The thesis is focused on the tax regime of allowance organizations in Czech Republic. The aim of this thesis is evaluate tax regime of allowance organizations in Czech Republic and find a solution that optimizes the tax. The subobjectives are the evaluation of tax regime of ZS a MS Velhartice and the draft of solution leading to optimization legal entity´s income tax. The object of study is allowance organization ZS a MS Velhartice. The data was provided by school. These are primarily directives relate to secondary activities, the deed of establishment, annual financial statement, tax declaration of legal entity´s income tax in 2015. Further information was provided by allowance organization´s accountant. The allowance organization applies a simplified accounting. It will be appropriate to create analytics account for every secondary activities separately. It was also recommended to update secondary activities' calculations. The important factor of cost classification of an allowance organization is distribution of administrative cost for main and secondary activities. It would be appropriate to determine accurate method. The allowance organization should have a secondary electricity meter and hydrometer. Furthermore it will be necessary to involve another employee for check of the state of electricity meter and hydrometer.
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