Proces získávání a účtování dotací územních samosprávných celků v průběhu reformy účetnictví státu

Abstract

The subject of the diploma dissertation is an Influence of the process of obtaining grants and accounting for local governments in the reform of state accounting.

The aim of my thesis is to analyze the reform of state accounting and determine whether to contribute to facilitate accounting and reporting of a grant for acquisition of fixed assets. The thesis is divided into three parts. The first section describes the accounting reform law, its development, objectives, principles, are characterized by important changes that have occurred in the accounting system of local government units. The second part is focused on funding local government. The third part is a practical and define it in the fixed assets of local governments. Briefly describe the village and Horní Tosanovice describe the course of obtaining a subsidy on the body and local authority nursery schools and accounting in 2008, when the extension was carried out, and then billing the state accounting reform. In conclusion, accounting for grants is to evaluate before and after the accounting reform.