Analýza a zhodnocení vnitropodnikových účetních směrnic

Abstract

The bachelor thesis "Analysis and Assessment of Internal Accounting Guidelines" deals with the connection of the theory with the daily practical activities in the field of application of accounting directives by the accounting unit. The theoretical part defines and defines the terms of the legislative framework of internal accounting directives in the Czech Republic, methods and forms of accounting. In addition, individual internal accounting directives are selected and their relevance to the entity is described. In the practical part, the work is focused on effective penetration into accounting processes and the structure of the accounting unit, including the addition of existing directives on missing data. Finally, a proposal is being made to supplement the set of two new, yet unprocessed accounting directives.