The master‘s thesis is focused on the accounting for fixed assets of municipality. It defines the basic concepts necessary for understanding of this problem. In the first part, the methodology for recording fixed assets accounting and other financial operations associated with this property is presented. Attention is given to current methods of accounting for property that uses the entity. The thesis then identifies current state of accounting. It hopes to improve the quality adjustment and to update some internal guidelines.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:224258 |
| Date | January 2013 |
| Creators | Jelínková, Markéta |
| Contributors | Beranová, Michaela, Jakubcová, Marie |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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