Právní, účetní a daňová problematika vysokých škol

Abstract

In my Bachelor thesis I focused on the issue of universities. In the first chapter I give attention to legal issues and to different types of universities. Furthermore, I compare public and private universities according to various criteria - funds, funding and responsibilities of universities. Charts are made on the basis of four annual reports of universities. The second chapter is focused on accounting in terms of assets and depreciation, grants, rectifying items, dues and reserves. I also include individual differences in accounting and auditing in public and private universities, forms of the endowment and beneficial organizations. The third chapter is focused on taxes. I give attention to income tax, road tax, real estate tax, capital transfer tax, gift tax and real estate-transfer tax. The objective of this work is to approach the issue of universities, a comparison of annual reports, requirements for audit and accounts of different types of universities. Another of objectives is the difference in accounting for public, private and state universities.