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The review of economic activities of self-governing territorial units
Paukovičová, Monika ; Svoboda, Michal (advisor) ; Smetanová, Martina (referee)
This diploma thesis focuses on the review of economic activities of self-governing territorial units. Its aim is to outline the adjustment of the review of economic activities of self-governing territorial units in the Czech Republic. It shows the differences between the review of economic activities and audit of financial statements. It analyzes some of the results of the review of economic activities of self-governing territorial units in the period 2010 - 2012. Subsequently, the report seeks to clarify the differences in the outcome of the review of economic activities, the report on the results of the review of economic activities, prepared by civil servants (employees of regional authority) and auditors.
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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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Accounting of self-governing territorial units since 2010
Novotná, Kateřina ; Svoboda, Michal (advisor)
This bachelor thesis deals with accounting of self-governing territorial units from 2010 onwards, after the start of the accounting reform of public finances. There is characterized non-profit sector in the work and the role of self-governing territorial units in it. A separate chapter is devoted to accounting reform, because an accounting of self-governing territorial units is built on it from 2010. The reform completely changes the view on public accounting. The last part focuses on examples of bookkeeping of selected areas, particularly those that have changed the most compared to previous years. These are transfers, reserves, depreciation of fixed assets, adjustments and closing the books.
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