Účetní závěrka organizačních složek státu a její analýza

Abstract

This diploma thesis is divided into three parts. Its first part focuses on the accounting reform in the area of public finance. The second part describes a financial statement and a financial report in the conditions of state organizational units. This part also includes samples of individual financial statements of a financial report along with their brief characteristics. The third part analyses a financial report of the Ministry of Defence of the Czech Republic for the years 2010 to 2013. For the analyses of the financial report, both horizontal and vertical methods have been used. The aim of the thesis is to outline the issues of an accounting reform, which was carried out in the area of public finance. This reform is closely related to selected financial entities, which the state organizational units are parts of. Another objective of the thesis is to provide comprehensive view of statements in financial reports that the Ministry of Defence is obliged to compile, and then to develop their analysis for the years 2010 to 2013, specifically for the statement balance and the profit and loss statements.