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Accounting of municipalities on the example of the municipality Studená
 Foglová, Lucie ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The topic of this bachelor's thesis "Accounting of municipalities on the example of the municipality Studená" is the position of municipalities in terms of public administration; it takes a closer look at the legislation of municipality's economic activities. It also discusses the accounting of municipalities with a special focus on their internal regulations and long-term assets. Furthermore, it discusses depreciation of long-term assats which was firstly introduced into accounting in public administration in 2011, and ways of financing them. Findings from the theoretical part are applied to "Modernizing sewage treatment Studená" project realized in Studená described in the last part of this thesis. Based on this project, the consequences of using uniform and component depreciation are analysed.
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1 Foglová, Leona
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