Vedení účetnictví o financování volební kampaně dle zákona o přímé volbě prezidenta s důrazem na výklad základních účetních pojmů v kontextu tohoto zákona

This thesis deals with the interpretation of the essential accounting terms within the context of the act No. 275/2012 Sb., on the election of the president of republic and change of other acts. The aim of the thesis is to interpret the essential accounting terms according to the accounting theory and law and to confront the terms with the rules of financing of the election campaign given by the act. It addresses specifically the issue of election committee as an accounting entity and financing of the election campaign as an object of accounting. One of the methods used in the thesis is also interpretation of the legal rules; therefore part of the thesis contains legal theory and methods of the legal interpretation.