Zavedení nových metod do účetnictví obcí v souvislosti s reformou účetnictví státu

Abstract

This diploma thesis deals with the topic „Introduction of New Methods into Accounting of Municipalities in Context of the State Accounting Reform“. The aim of this diploma thesis is to describe changes in municipal accounting consequent on accounting reform of public finance. The first part of this work is concerned with the theoretical knowledge, the definition of accounting and the charakteristic of the municipalities and the legislative requirements which specify this field. The practical part presents the analysis of the new methods in municipal Třanovice, where the most significant changes are summarized and the impact that financial reform has brought there.