Analýza a návrh účetních postupů ve vybrané obci

Abstract

The present Bachelor thesis deals with the accounting of the municipality of Kobylá nad Vidnavkou. The theoretical part defines the basic concepts related to the characteristics of the municipality and the property of the municipality, budget formation and budget structure, municipality accounting and the chart of accounts, transfers, financial reporting and a review of the municipality’s economic activities. The practical part deals first with the characteristics of the municipality of Kobylá nad Vidnavkou, the municipal office of Kobylá nad Vidnavkou and its precise organizational structure. Then it focuses on the municipality’s budget, which is divided into revenues and expenses. Another subchapter concentrates on the accounting of the municipality of Kobylá nad Vidnavkou, it is divided into the accounting of revenues, expenses, property, and provided and received transfers. Accounting procedures of the municipality are listed, these are supplemented with practical examples. The last chapter presents suggestions and recommendations on the accounting of the municipality of Kobylá nad Vidnavkou.