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Vnitropodnikové účetní předpisy, jejich problematika a tvorba v podniku se stavební a projektovou činností / Internal accounting guidelines, their problems and creation in a company that deals with project and construction activities

The objective of the diploma thesis is to complete company guidelines in a chosen company that deals with project and construction activities. The theoretical part contains procedures concerning the internal accounting guidelines and definitions of the legislation of the Czech Republic that influences the creation and composition of individual guidelines. This is followed by the division of internal guidelines and a detailed analysis of each of them. The chapter is concluded by the importance of guidelines in the company and the formal form of the guidelines. A company may have a large number of guidelines, therefore only the most important ones were chosen in the particular company that are related to the most frequent accounting cases and are, for that reason, problematic. These are guidelines concerning the formation of the account classification, incorporeal and corporeal property, accrual basis of costs and profits, liability reserves, foreign currencies and travelling allowances.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:48261
Date January 2009
CreatorsCHROMÁ, Libuše
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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