Problematika soukromých středních škol AHOL

Abstract

The bachelor thesis focuses on the comparison of two concrete private secondary schools with different legal statuses. The first part of this thesis deals with general characteristics of individual legal statuses, legal regulations, company organs, accounting and the topic of base for income tax and their differences. This part also includes comparison of secondary schools according to founders in regional and state scope. The practical part focuses on activities of both schools and their financing according to number of the pupils and stipulated annual norms per a pupil in relation to a field of study. This part also examines the differences in financial statements, annual reports and audits and their relevance to the selection of appropriate legal status of the school.