Finanční výkaz Fin 2 -- 12 M, jeho vypovídací schopnosti a vazby na účetní výkazy ÚSC

This bachelor thesis addresses issues of a statement Fin 2 - 12 M, a Czech financial statement for evaluation of fulfilling the budget, and it focuses on municipalities and basic generic classification of a specific Czech budget structure. Its main objective is to describe and examine this statement, including its cash principle, functions, and relations to other statements. The relations are, firstly, described theoretically, the main resource being a compilation of correlative accounts. Subsequently, real statements are analyzed and selected relations and errors are highlighted. The executed analysis highlights correct as well as incorrect relations to other statements and evaluates their consequences. The main outcome of this bachelor thesis is the clarification of the most important relations of the financial statement Fin 2 - 12 M to other accounting statements and frequent errors which result in the statements being filled incorrectly and therefore the ability to inform users is adversely affected.