Analýza a vytvoření vnitropodnikových směrnic ve společnosti s ručením omezeným

Abstract

The bachelor thesis deals with internal accounting guidelines. The theoretical part includes general characteristics, importance, relevance and creation of selected internal guidelines. The practical part is devoted to the analysis and development of internal accounting guidelines Huisman Construction Ltd. Each directive was described and analyzed separately. In an analysis were some guidelines modified, or were designed to fill in missing data. Furthermore I created a new directive, still missing. All guidelines were created on the basis of relevant enactments of the accounting law, regulations and Czech accounting standards.