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Proposal of Internal Directive for a Municipality
Novotná, Lenka ; Lucie,, Bousková (referee) ; Zábojová, Lenka (advisor)
The Bachelor’s work is specialized on management of accounting in selected entities. The work specifies what is community, accounting and internal guidelines. After the analysis of internal guidelines on the municipality in Letovice, the work includes draft of new internal guidelines in domain of long-time property, which should redound to simpler interpretation these guidelines by reason of detailed division.
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Účetní a daňové aspekty dotací poskytovaných obcím
Solařová, Kristýna
Solařová, K. Accounting and tax aspects of subsidies provided to municipalities. Bachelor thesis. Brno: Mendel University in Brno, 2019. The violation of the subsidy titles is an increasingly topical issue because small municipa-lities do not fulfil all the subsidy titles´ conditions and they do not have the opportunity to reach them. Therefore, the municipalities try to circumvent the subsidy conditions. The aim of this thesis is to define the areas of the most frequent violations of the subsidy conditions and to choose the most suitable subsidy titles for the municipality of Bochovice, which would fulfil all the conditions for the acquisition of these conditions. The another aim of this thesis is to update the municipalit´s existing directive dealing with long-term property and suggest the new one based on the acceptance of the transfer. The thesis is divided into two parts – the theoretical and the analytical. The theoretical part describes the accounting and tax implications of the gaining of the subsidy title and its use for financing municipal property or the project. In the analytical part there is the evaluation of the state of the researched issue using the method of questioning and there are also used gained materials to investment subsidy of the municipality of Bochovice.
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Proposal of Internal Directive for a Municipality
Novotná, Lenka ; Lucie,, Bousková (referee) ; Zábojová, Lenka (advisor)
The Bachelor’s work is specialized on management of accounting in selected entities. The work specifies what is community, accounting and internal guidelines. After the analysis of internal guidelines on the municipality in Letovice, the work includes draft of new internal guidelines in domain of long-time property, which should redound to simpler interpretation these guidelines by reason of detailed division.
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Evaluation of the management system in the company after the introduction of new software
Lalák, Jan ; Římovská, Pavla (advisor) ; Tomáš, Tomáš (referee)
This study evaluates systém of the control the company. It is trade - sold company that is member of international holding structure. The system of the control contains reports from controlling, external and internal Audit. Every komponent of the kontrol systém is detailed described in relation in the new implemented software and consequently evaluated. The implemented systém was found as applicable in the business life however in the end of the work are input recommendation for improvement and higher effectivity of the whole system.
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Interní účetní směrnice firmy Marbes consulting s.r.o.
Streichsbierová, Michaela ; Zapletalová, Jitka (advisor) ; Černá, Jitka (referee)
Teoretická část práce popisuje formální stránkou vedení účetnictví v malých a středních firmách. Legislativní norma nabízí podnikatelům mnoho alternativ, limitů a možností, jak poctivě evidovat náklady a výnosy, které vstupují do základu pro výpočet daně z příjmů.Praktická část práce se zabývá konkrétními vnitřními (interními) směrnicemi ve firmě Marbes consulting. V jednotlivých směrnicích jsou uvedeny konkrétní příklady účetních případů pro lepší pochopení problematiky. Jednotlivé interní směrnice jsou zhodnoceny a v případě jejich nesouladu, jsou navrženy jejich změny popřípadě doplnění.
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