The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. In practical part I described the selected kindergarten including the analyse of financing and bookkeeping in 2009. Further examples of bookkeeping of this kindergarten follow, regarding the accounting reform and summary of accomplishments and negatives of this reform.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16685 |
| Date | January 2010 |
| Creators | Motyčková, Martina |
| Contributors | Marhounová, Jaroslava, Takáčová, Hana |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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