Srovnání účtování dlouhodobého majetku organizační složky státu a účetnictví podnikatelů

• Authors: Marek Vochozka , Kristina Kabourková

Title variants

EN

Comparison of long-term assets accounting of budget organizations and entrepreneurs

• Languages of publication: CS

Abstracts

EN

The contribution concentrates on accounting of long-term assets from the point of view of a special organization - budget organization. It has direct relation to national budget of the Czech Republic. Special organization and special way of its financing requires its own way of accounting. Firstly status and functions of budget organizations in connection to national economy and system of public goods provision are defined. Further part is interested in relation between budget organization and property of the Czech Republic. The third part solves way of long-term assets accounting according to the rule of accounting, decree No. 505/2002 Coll. and accounting standards. Further follows a part that pays attention to long-term assets accounting of entrepreneurs. The conclusion values differences of both the accounting systems and offers a certain possibility how solve it in the case of budget organizations.

Keywords

EN

budget organizations; accounting; accounting standards; long-term assets

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2008
• Volume: 2
• Pages: 41-51

Dates

published

22.12.2008

Contributors

author

Marek Vochozka

• The Institute of Technology and Business in České Budějovice

author

Kristina Kabourková

• The Institute of Technology and Business in České Budějovice

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