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Accounting, tax and budgetary context of a fixed assets in territorial allowance organizations
 Hohlová, Markéta ; Svoboda, Michal (advisor) ; Vitásek, Tomáš (referee)
This thesis is concerned with the accounting, tax and budgetary context of fixed assets in allowance organization. It is focused on the analysis of differences in accounting, tax and financial aspects that occur in fixed assets. Specifically, it analyzes the characteristics of fixed assets, acquisition, technical improvements, depreciation and disposals. The thesis describes the obligations of keeping the book, drawing up the final accounts and calculating the corporate income tax. The text also shows the relationship between the founder and his allowance organization. The practical part is performed on a specific allowance organization Muzeum regionu Valašsko. It briefly describes the budget process.
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