Vazba mezi rozpočtem a účetním zobrazením finančních informací obcí

This bachelor thesis deals with the link between the budget classification and the accounting presentation of financial operations in municipalities. The aim of the thesis is to analyze the differences between the cash-basis principle, on which the budget is based, and the accrual principle, which forms the basis for the accounting of selected accounting entities. The theoretical part defines the specifics of municipal management and administration, outlines the particularities of public sector accounting, especially in the area of long-term assets and their depreciation, and describes the phases of the budgetary process, including the budget classification. The practical part is dedicated to the analysis of specific accounting and budgetary data of the municipality of Jankov from 2020 to 2024. Using the example of transforming a negative budget balance into a positive economic result and a detailed monitoring of the investment project "Intenzifikace ČOV Jankov" (Intensification of the WWTP Jankov), the thesis demonstrates the differing impacts of financial operations on both systems. Based on the findings, the final part of the thesis summarizes recommendations for a more effective utilization of accounting information in practice.