Problematika účtování a vykazování přechodných účtů aktiv a pasiv
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Břečková, Petra
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This Bachelor thesis addresses accounting issues and accrual & deferral reporting. Theoretical part provides the characteristics of accounting and approximation to legal regulations, as well as description of individual accruals and deferrals in assets and liabilities. Practical part is focused on selected accruals, i.e. prepaid expenses related to the financial leasing and the most effective distribution/release of complex prepaid expenses in conformity with the legal regulations.
Description
Import 29/09/2010
Subject(s)
accounting, costs, revenues, accruals, temporary asset accounts and temporary liability accounts (accruals & deferrals), guiding chart of accounts