Vnitropodnikové účetnictví a jeho praktická aplikace

Abstract

The Master´s thesis is focused on problems of intradepartmental accounting and its practical application. In the theoretical part, there is characterized intradepartmental accounting and also there are defined forms and methods of intradepartmental accounting. Specifically, there is single circuit accounting system or dual circuit accounting system and liability oriented or performance-oriented accounting. In the practical part, there is analyzed intradepartmental accounting in the chosen firm.