Popis: |
This thesis deals with the accounting reform and its impal on the economy in terms of specific municipalities of the České Velenice 2009, 2010 and 2011. The work id devided in two parts. The first part is theoretical, this section describes the general characteristics of minicipalities, budget and accounting reform. The sekond part is ractical and in this part applies an accounting reform in the specific municipalities České Velenice, analyze income and expenditure, management and implementation of budgets. |