Vnitropodnikové směrnice pro vedení účetnictví

Abstract

This bachelor´s work deals with guidelines for intercompany accounting. The essence of internal guidelines is to ensure a uniform procedure for monitoring of facts and capture the economic reality of operations in various internal departments. The aim is to explain basic terms related to internal guidelines to define their meaning and requirements, analyze the state of the company and propose the draft of modified internal guidelines. The thesis describes specific types of selected directives and shown how they should look and what should be its content. In the practical part are designed changes of internal guidelines for the accounting unit.