The thesis is focused on changes which have been originating in accounting of comunities since 1. 1. 2010, mainly on the decree No. 410/2009 Coll., implementing certain provisions of the act No. 563/1991 Coll. about accounting, as amended, for some selected entities to replace the existing decree No. 505/2002 Coll. The decree 410/2009 Coll. was analyzed in terms of changes in the financial statements and changes in the guiding chart. In short, the paper deals with act No. 304/2008 Coll. which amends act No. 563/1991 Coll. about accounting. Furthermore, the major changes in the accounting practices of the local authorities since 1. 1. 2010 have been described. In this work a bridge for transmission for the village Račice nad Trotinou has been created according to the accounting standard for certain selected entities No. 702 {--} Opening and closing of books of accounts, which defines the advancement of the accounting entity on 1. 1. 2010. As well as the analysis of the structure and of the development of incomes and costs of the village for the period 2006-2009 have been carried out based on the statement for assessment of the performance of municipal budgets and of voluntary associations of municipalities.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:53540 |
| Date | January 2010 |
| Creators | JAKOUBKOVÁ, Jana |
| 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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