Účetní a daňové aspekty příspěvkové organizace Sociální služby města Havířova

Abstract

The thesis is focused on the accounting and tax aspects of the allowance organizations with the intention of describing transfers from the state budget, region and municipality. To understand, it is all based on an example of the allowance organizations called “Social service in Havířov town”. The first part of the thesis is focused on characterization of social services in general. Accounting aspects of the allowance organization are the main issues of the second part. The last part deals with tax aspects of the allowance organizations. The allowance organizations manage money of public means so it is necessary to watch their financial management. This is the reason why the allowance organizations have to undergo a lot of financial controls which are described at the end of this part.