Desertation thesis deals with the evaluation of financial statements by the chosen municipality. In the theoretical part are described single steps of financial statements according to valid law standards and professional literature dealing with this issue. It relates to preparatory work, final accounting operations, reporting, and of course, all obligations connected with it, like for example review of economy, approval and release of the financial statements. Practical part contains the check of correctness of the process of financial statements by the chosen municipality based on theoretical starting point. In the conclusion are evaluated results and also suggested recommendations for improving the process of financial statements.

This diploma thesis is to analyse economical levels of chosen towns and villages. In the theoretical part of this thesis is to focused on basic items connedted with the administration of the cities. These items are gained and learned from the special scientific literature. In the practical part of this thesis is administered detailed analyses of concrete incomes and expenditures. A survey about the town economy is part of this thesis. The survey was taken as a base for following investigation which suggest how the improve the economy development of idividuala cities.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.