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The Analysis of the Intradepartment directives in Terms of an Allowance Organization
VEJVAROVÁ, Aneta
The subject of this thesis was to analyse intradepartment accounting directives chosen allowance organisation Elementary School and Kindergarten Košetice. The basis for the entire work was to define procedures for creating and registration directives, determinate basic procedural requirements and to characterize the content of individual directives. These findings are followed in the practical part, in which the analysis of eight intradepartment accounting directives, that the organization has established, was made out. It was found out if directives have all their formal treatment, prescribed requirements, completeness and timeliness under applicable law. After analysing and evaluating two directives were chosen, concretely directives for the registration and accounting of tangible and intangible assets and inventory and directives for the provision and billing of travel expenses that have been updated. The remaining directives were added with recommendations of how the missing data should be complemented by the directives. At the end a new directive for fund of cultural and social needs was created.

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