Popis: |
The bachelor thesis deals with the issue of internal directives on accounting. The aim is to highlight the significance of internal directives for the accounting entities, concretely in the case of veterinary clinic. The first part analyses what requirements are necessary for the establishment of veterinary clinics from the point of view of legislation. The second part presents what the internal directives are and in which areas can be internal directives applied. In the last part, the thesis focuses in detail on one area in which the internal directives are used, on the stocktaking. |