Účetnictví obcí a jeho změny v důsledku reformy účetnictví státu

Abstract

The aim of the thesis is to evaluate the success of financial reform in terms of accounting of the municipality and to analyze the impact of this reform on practical municipal accounting to assess the benefits or drawbacks of the newly introduced system of accounting and reporting. The first part concentrates on accounting principles in communities before implementing changes. The second part is dedicated to the reform, the reasons for the introduction of reforms , intent of the creator the reform, specific accounting procedures and the third part is compared with the previous situation, assess the benefits and analysis of impacts to practical accounting in a concrete municipality.