Koncepce vnitropodnikového účetnictví v příspěvkové organizaci školského typu zřízené krajem

Abstract

In the beginning part of this Dissertation is defined the legal regulation and the basic relationship related with allowances organizations. In the next text presents the existing types of accounting systems. It analyses the possible divisions of intercompany costs and the structure of intercompany resorts. It deals with variants of budgets and calculations. In the practice part intercepts the possibility of exploitation of the intradepartmental accounting in the accounting entity, which is specified by the status of the allowance organization and the targetting on the agricultural activity.