National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Entity’s transition from single to double-entry accounting according to terms of religious organizations
Bílková, Zuzana ; Zouhar, Tomáš (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis contains information about accounting system that are used in churches located in the Czech Republic. It focuses on the transition from single entry accounting system to double-entry accounting and therefore thesis determines the position of churches in the society by regulatory framework and bookeeping. The aim is to bring the issue of the valuation of fixed assets during the transition and finding such a property that could not be valued in these types of entities. In the practical section there are various methods of valuation of fixed assets during the transition used in practice. Finally, there are listed illustrative examples with different procedure of valuation of fixed assets. After reviewing the materials dealing with this subject and consultations with people working in the field a verdict has been reached that a every long-term asset can be and also must be evaluated during the transition.

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