Účetní reforma státní správy a samosprávy v oblasti dlouhodobého majetku v konkrétních podmínkách

The goal of the bachelor thesis which is about the accounting reform of state government and self-government is to compare processes in accounting of the long-term property of 16. MŠ Plzeň during the reform and to define important changes since 1.1.2013. Among applied methods belong the comparison of accounting processes used to the year 2012 and new processes from the year 2012, then there were used interviews with the main accountant of the nursery school. The comparison proves, that the biggest changes were happened in the area of the long-term property depreciation, where the depreciation grades and the time of depreciation have been changed and accountants had to make re-depreciation. Last but not least, I came to decision, that the main word has almost always the Founder. He gives the permission for discarding the property or he determines borders of valuation.