Vybrané účetní a daňové aspekty obce Želechovice nad Dřevnicí v souvislosti s reformou účetnictví státu

Abstract

My Diploma thesis on subject “Selected Accounting and Tax Aspects of the Municipality Želechovice nad Dřevnicí in Connection with the State Accounting Reform” is focused on the issue of accounting municipalities that were introduced following the reform of public finances after 2010. The theoretical part is focused on explanation of the accounting reform, including basic objectives and reasons for introducing reforms. The following chapter describes the Municipality Želechovice nad Dřevnicí and frequent accounting cases Municipality during the State Accounting Reform. The practical part is drawn up based on the survey. The results of the analysis were compared between the selected Municipalities Želechovice nad Dřevnicí and Municipalities the Moravian-Silesian region. Finally, the work shows the consequences of the introduction of the Accounting Reform in the Czech Republic.