Problematika dlouhodobého majetku a jeho odpisování v podmínkách obce

Abstract

Bachelor thesis concerns about long-term assets problems and amortized conditions of self-governing areas. The aim of this bachelor thesis is to consider, which way were accounting statements affected in consequence of starting to amortize long-term assets at municipal units. The theoretic section deals with accountant reform in government, hereafter define assets and its possible methods of amortizing, accounting, evaluating, getting and excluding assets from the accountant evidence unit. Practical part of thesis dedicates impacts on accounting statements prior to set amortizing and after setting up its fully valued account.