Vnitropodnikové účetní směrnice
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis „The Internal Accounting Rules“ deals with issues of the internal accounting rules and their analysis and aplication in particular corporation engaged in the production of wooden pallets with atypical dimensions. The theoretical part is focused on specification of basic concepts in a field of internal accounting rules and their application in individual areas of accounting. The corporation’s characteristics and its internal accounting rules are defined in practical part and afterwards the new drafts of internal accounting rules are done.
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The internal accounting rules, fixed assets, inventory, depreciation, inventorying, entity, Act on Accounting