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Bakalářská práce byla vypracována na téma financování příspěvkových organizací. První část obsahuje obecnou charakteristiku příspěvkových organizací. Druhá část popisuje činnost Základní umělecké školy Hronov. V poslední části je rozbor financování a hospodaření této příspěvkové organizace v letech 2005 a 2006.

The thesis deals with the legal aspects of civic associations and connections with their transformation into guilds as a result of the entry into force of the New Civil Code. It also deals with the issue of lack of legal certainty in some areas of accounting and taxation. This section is dedicated to the largest part of the thesis, which displays typical transaction of guildss. All this part is dealt in parallel look of simple accounting and double-entry bookkeeping. In conclusion, these transactions are considered as all transactions of fictitious guild and transferred into annual reports and tax returns.

This bachelor thesis deals with legislation of the community of owners of units, further with accounting and taxation specifics of this legal person. In the introduction the activity of community and the administration of house and plot are characterized according to the new civil code. Further work is focused on how the legal regulation of the community of owners is reflected in the account of this legal person. The issue of taxes is mentioned in the thesis too. The final part is devoted to the practical example of the accounting of a small community of owners of units in the course of one year.

The bachelor thesis deals with accounting, financing and management of non-profit organizations in the particular case of the civic association Silueta. The work is divided into a theoretical part and a practical part. The theoretical part is focused on general characteristics of non-profit organizations, their position in society, accounting and financing. The indispensable component of this part is also a mention of the re-codification of private law and the impacts on non-profit organizations. The practical part is focused on an analysis of the civic association Silueta in 2011-2013.

The bachelor thesis is devoted to the issue of unit owners associations. At first it lists the legal status of unit owners associations including creation and cessation of unit owners associations and a scope of its executive bodies. Then the accounting rules characteristic for unit owners associations are described subsequently. The practical part is focused on specific accounting procedures of Unit Owners Association Residential House - Housing Petržílkova, which to some extent compares with procedures based on accounting rules.

The main aim of this bachelor thesis is the analysis of budget observance for Faculty of Mechanical Engineering Technical University of Liberec in time period 2011 -- 2013. First part deals with legal demarcation of public university and defines the process of budget creation. Further it specifies concrete terms of financing public universities. In the second part is possible to find basic characteristic of Technical University of Liberec and Faculty of Mechanical Engineering. Moreover the second chapter outlines the issue of draft budget for particular years. The final part focuses on analysis of costs and gains for separate items and evaluates its use.

This bachelor thesis deals with economy, funding and accounting of statutory federation Junák -- český skaut. The introduction contains characterization of non-profit organization. Differences are shown in new and previous enactment. The task further describes the organization structure connected with economy, regulations in Junák and describes various domains of the organization's economy. It centers particularly on basic units, these are scouts centers. Final part offers practical example of financial statements from scout center "Lesní Moudrost" Dobřichovice. It analyses and appraises changes during the observed period.

The bachelor thesis deals with the management and financing of local government units, particularly municipalities. This thesis deals with the basic characteristics of municipalities, focuses on budget, its approval and also evaluation of the implementation of the budget. Disregarded neither the accounting reform, which has become an important milestone for all of the selected entity. Theoretical knowledge acquired in the first part of this thesis are applied to the selected municipality, specifically the township Holany. The practical section introduces the basic characteristic of the township Holany and a detailed analysis of income and expenditure and the budgetary outcome compared with the accounting profit.

This bachelor's thesis deals with the main differences between the public state sector accounting and business subjects accounting. Beginning of the work focuses on the laws, which are currently valid in Czech Republic in the field of accounting and then the work discusses accounting reform in the public sector, which highly changed the accounting of state government. The main goal of this work is to identify essential differences in the accounting of both subjects; therefore the other part of the work is focused on differences in accounting methods and procedures that are illustrated on examples and diagrams. At the conclusion of this work is a comparison of financial statements state organization unit and stock company.

The bachelor thesis deals with American accounting standards US GAAP for non-governmental not-for-profit organizations. The first part is focused on characteristics of nongovernmental not-for-profit sector in general and it presents non-governmental not-for-profit organizations in the environment of United States of America. Second part is focused on standards num. 116 Accounting of contributions received and contributions made and num. 117 Financial statements of not-for-profits organizations. Finally, it evaluates benefits of these standards and considers the possibility of their implementation in conditions of the Czech Republic and other countries.

This bachelor thesis examines the change of the New Civil Code that came into force on 1st of January 2014. It is concentrated on the transformation of civic syndicates to associations especially in the case of Junák. The theoretical part is dedicated to the comparison of the Old and New Civil Code. The association Junák, český skaut z.s., its economy and funding is analyzed in the following chapter. The theory is put into practise in the last section of the thesis. It also contains the analysis of the economy of Junák during the years 2011 and 2013.

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.

The diploma thesis concerns with public sector theme and it is divided into two parts, the theoretical part and the practical part. The theoretical part deals with public sector characteristic, management organizational units of the State - in particular the Ministry of Education, Youth and Sports which is the founder of the House of Foreign Services. Furthermore, it deals with the public administration reform and integration of state-founded institution. The second practical part focuses on particular state-founded institution the House of Foreign Services. The content of the diploma thesis points at following issues: accounting, the impact of the accounting reform and the analysis of management of the House of Foreign Services

In my bachelor's thesis I have tried to describe the problem of the economy of state-funded institutions in the Czech Republic. The thesis is divided into two parts. The theoretical part presents the characteristic of the state funded institutions, their legislation adjustment and their work with their own fund sources. In the practical part, which deals with Museum of the Jindřichův Hradec region, I follow the economy of the museum in the years 2011 to 2013, its work with funds and property.

This thesis deals with the interpretation of the essential accounting terms within the context of the act No. 275/2012 Sb., on the election of the president of republic and change of other acts. The aim of the thesis is to interpret the essential accounting terms according to the accounting theory and law and to confront the terms with the rules of financing of the election campaign given by the act. It addresses specifically the issue of election committee as an accounting entity and financing of the election campaign as an object of accounting. One of the methods used in the thesis is also interpretation of the legal rules; therefore part of the thesis contains legal theory and methods of the legal interpretation.

Bachelor thesis is focused on the analysis of budget management of the town Vestec in the years 2010 -- 2012. It provides information on basic principles for the functioning of municipalities as territorial self-governing whole. It explains the problems of the budget system and finance communities. It describes the ongoing reform of accounting and also includes commentary on the impact of accounting reforms in selected municipalities. The theoretical knowledge are used for the practical part, which is focused on the analysis of the budget management of the town Vestec and above all implementation of its budget.

This thesis deals with the financial management of municipalities with a focus on the analysis and implementation of the budget of Chomutov in the years 2010 - 2013. Theoretical part deals with the budget, its structure and classification according to budget classification, and the phases of the budget process. The practical part is focused on the implementation of the budget revenue and expenditure, creation and use of funds, and an overall assessment of financial management, including the financing of Chomutov in the monitored period.

The main aim of this thesis is an analysis of budget in Stříbro during the years 2011 - 2013 and description of differences between budgetary outcome and accounting profit. The first part of the thesis gives some basic information about public administration entity, its definition and also the main municipal authorities. Then it informs about the process of budget making and budget structure. The second part of the thesis is concentrated on Stříbro and it analyses budget receipts and expenses. Last but not least, the thesis describes the town's profit and loss account and the difference between the budgetary outcome and accounting profit. There are also mentioned funds of the town and the ways they can be used.

The thesis is concerned with management and accounting of municipalities with specialization of the fixed assets. It is based on the Accounting Acts, relevant regulations and Czech Accounting Standards for the selected accounting units. It deals with the ways of obtaining the fixed assets, amortization, technical evaluation, ways of discarding and inventorying. The ascertained knowledge is applied in practical part with the example of the municipality Janovice nad Úhlavou.

This bachelor thesis is examining the functionality of the local government in the Czech Republic. The main aim of the thesis are basic local government units called municipalities, the municipal budget and all issues related to it. Also it focuses on the recent accounting reform, its basic goals and the consequences resulting from it. Theoretical knowledge gained in the first part of the thesis is applied into the practice in the second part of thesis, which focuses on the execution of the budget in two municipalities Mezihoří and Křenice. It describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both villages. The thesis describes annual changes in each village, and then compares the budget execution, financing or indebtedness of both.

The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.

The thesis is focused on the internal control system and its application in the contributory organization (a school facility). Currently, these organizations suppressed internal control system to the background despite the legal obligation of its introduction. The thesis is divided in a theoretical part, which is focused on the theory of the internal control system, and the reasons, why it is important to monitor the internal control system in educational institutions. In the practical part of the thesis the internal control system of the model contributory organization (school facility) will be evaluated and adjustments of the current state will be suggested. The main purpose of the thesis is to prove that the contributory organizations are not able to guarantee either the accuracy of internal control or its observance. The second purpose of the thesis is to prove that even controlling institutions do not follow or check internal control system as a complex problem.

The theme of this thesis is focused on the financing and money management of the territorial self-governing units in the specific conditions of the village Nučice (Prague-West) in 2011 -- 2012. In this context, the work is divided into two parts, therefore, on the part theoretical and part practical. The theoretical part provides readers a closer acquaintance with the general methods and principles of the functioning of the municipalities, not only in terms of their economic and financial activities, but also offers a glimpse of their management or the impact of the accounting reform of state administration and self-government on the accounting. After this part is followed by the part of the practical, which analyzes the implementation of the budget of the village Nučice for two consecutive observation periods, including the analysis of the money management.

This bachelor thesis deals with accounting of transfers in the public sector in the Czech Republic. Specifically, it focuses primarily on the municipality and contributory organizations. The thesis includes definitions regarding the public sector, public administration and selected entity. There are also brief discriptions of legal standards related to accounting in this specific area. The most important part of the thesis is a chapter dedicated to the accounting of transfers, especially in regards to investment. In this thesis there are also illustrative examples. The application part focuses on the accounting of transfers in practice, in this case in terms of the Municipal Club Litovel.

This thesis aims to describe the specific situation of non-profit organizations operating in the specific conditions of Angola, developing country, which is slowly recovering from the consequences of a protracted civil war. The first part gives an overview about the situation in the Czech Republic and other countries of the European Union, and a few selected developing countries. Then follows the approach of specific situation in Angola, including a brief translation of the Angolan accounting legislation. The last part is devoted to the Angolan mission of People in Need.

Annotation this thesis is about the planning, financing, accounting the economy within the CZech Republic Ministry of Defence. The thesis will describe the budget processing, the redistribution of these expenditures, the allocation of the funds within the ministry and drawing finances, as well as the budget of Ministry of Defence from the year 2011. Further I will focus on the reformation of the public finances. In this part I will also be mentioning the regulation and accounting for the workplaces. This thesis analyses the terms of the financial statement of 2011.

The final thesis focuses on the influence of transfers on the budget and the budget management of municipalities. The theoretical part deals with the basic notions, defines regional autonomous units and their budget management and the following part describes transfers. The practical part analyses the budget observance of the town Most as well as the influence of received transfers on its economy between years 2009 and 2011.

The diploma work is divided into two parts: the theoretical and the practical. The theoretical part describes especially municipalities and the budget. The practical part analyses the budget management of the City District Prague 11 between years 2009-2011.

This work deals with non-profit organizations and their financing from the perspective of endowment funds. The introduction includes a brief description and distribution of the nonprofit sector in a general way and also the specific structure of nonprofit sector in the Czech republic. It is followed by a demonstration of methods of financing where the largest role play the incomes from public funds, donations from companies and individuals and ultimately the revenue from own activities. Within fundraising it explains the main components of this type of financing and the most frequently used methods of raising funds. In the practical part of the work the focus is on two endowment funds, namely on Zdraví dětem and Obnova Krušnohoří. After their short introduction and demonstration of their financial resources the work deals with the actual analysis of their financial statements with emphasis on the balance sheet, income statement and the annual report. The purpose and the mission of the endowment fund play an important role because they affect the direction which the fund will follow and the methods which will be used along its way.

The aim of the thesis is to provide the reader the information about the work of foundations and endowment funds in the Czech Republic. This work deals with the fiscal, financial and management accounting issues as well as contributions from the Foundation Investment Fund. Separate chapters are devoted to statutory audit of foundations and endowment funds. There is also mention of the financial support of these non-profit entities from the lottery companies. In the last part of this work there is a foundation sector survey and evaluation of publishing requirements of non-profit entities in relation to users of financial statements.

The final thesis deals with the specific of financing and accounting of the allowance organizations. In connection with the allowance organizations the theses is focused on the reform of state administration and self-government, which has been ongoing since 2009 and still continues. The practical part is devoted to the impact of the reform on specific allowance organization - the higher professional and high industrial school.

The paper focuses on state accounting reform and its practical application in the Třebíč Municipality. First part of the paper relates to legal definition of the municipality and compilation of the municipality budget. Following part engages in reform of the public administration and self administration accounting firstly regarding to the legal aspects, and secondly regarding practical examples of the new accounting methods applied in municipalities. In addition, the paper covers comparison of the budget and the profit/loss statement.

The bachelor thesis deals with the impact of the accounting reform of selected accounting entities on the management of particular municipality. It describes new features of accounting essential for implementation of the state accounting. These changes are based on regulation nr. 410/2009 Sb., which is adjusting accounting law. The novelty is represented by accrual-basis accounting, which means coming closer to the business sector. The thesis aims to find out whether the new methods are used and if the accounting reform is reflected in management in comparison with previous years. The research proves that municipalities manage 2 items: the profit/loss and balance of incomes and expenses. Significance of these values is not identical and each of them gives us different information.

The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.

This thesis deals with the non-profit organizations with a particular focus on the civic associations. It consists of a theoretical and practical part. There are characterized the non-profit organizations in the theoretical part, their position in the Czech Republic. They are also compared with some countries of the European Union. The main part describes the civic associations, the ways of their financing, accounting and audit. The practical part is focused on the analysis of the economic results in Mateřské centrum Kapřík and Mateřské centrum Pampeliška. There are shortly compared with each other at the end of the work.

This thesis deals with the accounting reform and its impal on the economy in terms of specific municipalities of the České Velenice 2009, 2010 and 2011. The work id devided in two parts. The first part is theoretical, this section describes the general characteristics of minicipalities, budget and accounting reform. The sekond part is ractical and in this part applies an accounting reform in the specific municipalities České Velenice, analyze income and expenditure, management and implementation of budgets.

The work deals with the history and development models in European financing for professional sport, the characteristics of models and variations in the Czech Republic. Resolves issue of different types of income and their different impact on taxation revenue structure of the companies active in sport, especially ice hockey and football, and different assessments of economic indicators from other businesses as well as displaying different items in the accounts. It also focuses on changes in financing in connection with developments around the lottery company Sazka. The aim is to quantify the importance of sponsorship and advertising use in sport funding and show a concrete example of the hockey club HC Slavia Praha.

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.

My bachelor thesis deals with accounting and financing of contributory organization in specific terms of School cafeteria, 765 Tolstého, Klatovy. The thesis is divided into several parts. The first part deals with the non-profit sector in the Czech Republic and its characteristics and methods of financing. The second part describes the contributory organizations, their accounting and financing. The part dealing with accounting describes fixed assets, its acquisition, depreciation and disposals, funds of contributory organizations and assets of the entity. This section also describes the changes in accounting contributory organizations caused by financial reforms. The third part is devoted to analyzing of management of contributory organization School Cafeteria, 765 Tolstého, Klatovy in the years 2008 - 2010.The analysis covers its costs, revenues and profit from the main activity and from the secondary activity in the monitored years also.

The thesis is focused on the community, their management and reporting. There is also mention of the financial reform, which took place in 2010. The work is divided into two parts on the theoretical and practical. The theoretical part deals with the characteristics of communities, their financial management and the impact of the accounting reform. The practical part is focused on the performance of a particular community and that is the town of České Budějovice. It is broken down budget of 2009 and 2010, and balance sheets, profit and loss, attachment and cash flows and changes in equity. Finally, it outlined the draft budget for 2012.

The objective of this bachelor's work is to analyze the budget of Třebíč city within the fiscal periods 2008 - 2010. In the first part there is indicated history and actual status of territorial self-governing units, definition of basic concepts as budget rules, budget process, scope of municipality and executive bodies of municipality. There is described accounting reform of public finances which entered into force on 1st of January 2010. The second part is practical and it refers to the detailed analysis of budget revenues and expenditures. The rating of Třebíč city in comparison with other czech cities is aslo mentioned here. The third part deals with the grant system. There is basic information about the grant-in-aid system and the method of the evaluation of the grant applications. There is also definition of grant system, grant programme, project and grant. Finally, graphs are included comparing financial volumes of the planned and the actually provided grants.

The bachelor thesis deals with a financing and accounting of non-profit organizations in the particular case of Czech Television. The theoretical part describes the general characteristics of non-profit organizations, their funding, efficiency and arguments for an existence of these organizations. An analysis of Czech Television's management in 2008 -- 2010 is taken as a practical part in the thesis.

The bachelor's thesis is dealing with a topic of non-profitable organizations. The first part defines the non-profitable setor and basic characterictics of non-profitable organizations, possible ways of financing of nongovermental nof-profitable organizations. There are mentioned both public and private sources. The second part of the paper analysis the ways of financing and accounting of Oblastní charita Ústí nad Orlicí.

This thesis deals with the accounting and financing of contributory organizations. The theoretical part describes the basic characteristics of the contributory organizations as part of the nonprofit sector and the distribution of these organizations. It also covers the specifics accounts of this organizations focusing on issues of fixed assets and transfers. The second part analyzes the financing. It focuses on the contributory organizations established by local authorities. It represents the funds, own capitol and additional activities as a possible source of financing. The last part analyzes economy and financing of contributory organizations in particular conditions Dvořákova gymnázia a Střední odborné školy ekonomické v Kralupech nad Vltavou.

The theses is aimed to the analyse of the economy of allowance organisation Školní jídelna Králíky, Moravská 647, especially on changes made after accounting reform from 1. 1. 2010 for selected accounting units, which influence accounting and management of these units.

This diploma thesis deals with the issue of accounting and financing of school legal entity established churches. It solves the regulation of school legal entity, the specifics of accounting and taxation. Furthermore, the diploma thesis focuses on sources of financing for school legal entity. The main content of the diploma thesis is the description of accounting, taxation and funding of school legal entity in certain conditions Bishop gymnasium J. N. Neumann and Primary Church School in the Czech Budweis. The diploma thesis is complemented by an analysis of the financial economy of the organization for the period 2008 - 2010.

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.

The Bachelor paper deals with issues of managing territorial self-governing units. The first part of the paper contains the main characteristics of villages and describes their governance. The second part considers an analysis of the management decisions of the township of Škvorec, which is focused on a report which evaluated the budget implementation conducted in three consecutive years. The goal of the bachelor paper is the evaluation of a report on the economic decisions of Skvorec, which concluded that because of the small amount of funds available to the township of Škvorec, all analyzed years were affected by one major investment item, being the building of a sewage treatment plant.

The thesis is divided into two parts. Theoretical part deals with defining the financial analysis and the definition of groups of users, demonstrates the basic techniques and methodological tools and presents three prediction models. In the practical part are theoretically described techniques, methods and models applied to the Eaton Elektrotechnika company. Financial analysis is conducted for the period from 1.5.2006 to 31.12.2010. To increase its explanatory ability the analysis is extended to include a comparison with major competitors and a comparison of selected indicators with middle values for corresponding work fields.

The work is focused on analyzing the impact of accounting reform state and local government with effect from 1. 1. 2010 in terms of budget management and filling budget of the municipal units in terms of specification of the Liberec Region in the years 2009 - 2010. The theoretical part deals with the administration, especially the regional system in the Czech Republic. The scope, budget management, budget, and last but not least, the method of accounting counties in recent years is undergoing significant reform. The second, practical part is then focused on the application of theoretical knowledge in the analysis of management, financing and implementation of the budget of the Liberec Region in years 2009 - 2010.