Návrh nové vyhlášky o účetnictví ve veřejném sektoru

• Authors: Miroslav Máče

Title variants

EN

A proposal of the new public notice about the accounting in the public sector

• Languages of publication: CS

Abstracts

EN

This article describes the basic principles of state accounting. It observes the new balance-sheet, the profit and lost account. The article analyzes content the new accounts of the municipality, supply organizations and organization components of the state.

Keywords

EN

assets; liabilities; costs; revenues; income trading; balance-sheet,; profit and lost account; cash flow; chart of account; foot of balance sheet; adjusting entry; reserve

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2009
• Volume: 2
• Pages: 13-21

Dates

published

22.12.2009

Contributors

author

Miroslav Máče

• Vysoká škola technická a ekonomická v Českých Budějovicích

• [e-mail], Redakce Littera Scripta, Okružní 10, 370 01 České Budějovice, Czech Republic