Browsing by Author "Novotný, Bohumil"

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    Komunikační mix ve firmě AGS Jičín
    (2004-01-01) Novotný, Bohumil
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    Převod jednoduchého účetnictví na podvojené v neziskové organizaci Junák - středisko Brána Jičín
    (Technická Univerzita v Liberci, 2007-01-01) Novotný, Bohumil; Malíková, Olga
    The diploma thesis provides comprehensive set of theoretical and practical findings, suggestions and solutions necessary for successful transformation from single entry bookkeeping to double entry bookkeeping in a non-profit association. Organizational chart and general principles of the non-profit association Junák is illustrated in the preamble. Then, general economical processes inside the association are introduced. In the next parts, there are described characteristics of single entry and double entry bookkeeping significant for non-profit sector, especially for economy of Junák, and the legislation on transformation from single entry to double entry bookkeeping. The thesis is elaborated for Junák středisko Brána Jičín, organizational unit of Junák. The process of transformation from single entry bookkeeping to double entry bookkeeping divided into steps is suggested in the practical part of the thesis, based on the preceding findings and supplied with useful recommendations. In the closing part there is a demonstration of bringing the outlined process into praxis with recommendation of improvements.
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