Hospodaření s majetkem a účetní závěrka příspěvkové organizace (základní škola a mateřská škola)

Abstract

The bachelor work informs about property that the allowance organization administer, mainly about records of property, account, use of property, results of stocktaking, acquisition of new property etc. The work call attention to changes which was accepted as a result of new ordinance no. 410/2002 of Collection of laws, which implement of Accounting Law, subsequently amended, for some accounting unit. This provisions entered into force 1rs January 2010. I used horizontal and vertical analysis of balance and of profit and loss statement for assessment of economy with property. Both analyses evidence for the benefit of regular economy with property of the organization without any important mistake. I have been using especially internal documents provided the organization during processing of my work.