The thesis deals with an analysis of property in the selected village. The thesis is divided into two parts -- the theoretical-methodological and the practical part. In the theoretical part, there are described particular terms concerning the budget management of municipalities, accounting reform and community property. In another, theoretical-methodological part, there is introduced an approach to the accounting of municipality property in connection with the reform of the state accounting. In the practical part, there is analyzed budget management of town, the property structure at the selected village, chosen procedure of depreciation and there is mentioned the relationship between depreciation and funding of new assets. In the thesis, there are described concrete examples of depreciation. Finally, there is evaluated the whole process and there are mentioned recommendations and objections.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192782 |
| Date | January 2012 |
| Creators | Fučík, Jan |
| Contributors | Stejskalová, Irena, Machyán, Jan |
| 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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