Účetní specifika vybraného společenství vlastníků jednotek

Abstract

The bachelor's thesis focuses on the accounting and legal specificities of the unit owners community, which is formed to manage the common parts of the apartment building. The theoretical part of the work describes the basic functioning of the unit owners community including the formation, authorities, statutes, accounting and tax obligations. The practical part is devoted to the analysis of the particular unit owners community. The aim of the bachelor's thesis is to describe and analyze accounting specificities in the unit owners community and their use in management. Methods of analysis of accounting data and comparison, were used. The result is a proposal for optimisation measures that can lead to improved financial efficiency and accounting transparency in the unit owners community.