Interní a externí zpracování účetnictví

Abstract

Bechelor thesis is about comparison between internal and external accounting. Theoretical part is divided into two chapters, which first is aimed at charachteristic internal processing of accounting and specifically dedicated to the job description not only general accountant, but payroll accountant too and deals with demands of accounting department as whole. Part two is about charachteristic external processing of accounting and defines advantages and disadvantages of this processing. Third chapter is about practical aspects of both ways of processing of accounting. In this part was performed analysis of criteria, on which was compared costs on accounting in fictitious account unit either external company from the selection companies, which are providing accounting or processing it by own staff within the accounting department.