Změny a dopady reformy účetnictví státu do účetnictví územních samosprávných celků

Abstract

The topic of the final year thesis is “Changes and Impacts of the State Accounting Reform in the Accounting of the Local Government Units. This topic is applied on conditions of a village of Tučín. The state accounting reform officially began into effect on 1st of January and still running, that is why it is very actual issue. The work is divided into 5 chapters, and chapters 3 and 4 are principal. The work describes and evaluates the present progress of the state accounting reform, analyses the new accounting methods, pays attention to issues that appear during introducing the state accounting reform of the chosen accounting units.