Specifika pro vedení účetnictví společenství vlastníků jednotek

Abstract

The bachelor's thesis " Specifics for Accounting of Units Owners Associations" focuses on the accounting of selected accounting cases that we may encounter when keeping the accounts of the units owners associations. The theoretical part will introduce concepts from the field of legal entities and accounting. The practical part will introduce an accounting company that deals with accounting for units owners associations and the accounting operations that this accounting company performs. Furthermore, the billing of services is presented here, which is closely related to the ownership of the unit in the community of unit owners.