Účetní uzávěrka a závěrka v příspěvkové organizaci
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Strachotová, Lenka
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The goal of this diploma thesis is to describe and present financial statements process in a contributory organisation. It is focused on current state of ongoing reform of accounting system in a public sector. It shows typical book closing methods and financial statements used in an elementary school. It describes obligations to its founder and a consequent system of audits in detail.
Description
Import 26/06/2013
Subject(s)
book closing, contributory organisation, reform of state accounting system, public administration, audit, consolidation