Porovnání pravidel účetního zachycení dotací u českých a slovenských obcí

The purpose of my final bachelor´s thesis is comparison of accounting rules of subsidies in the Czech and Slovak municipalities. I would like to achieve that by comparing accounting legislation rules in these countries. The thesis is divided into four chapters. The first chapter deals with the public sector in the Czech and Slovak republic. In the second chapter, the municipal budget of these two countries, municipal budget revenues and subsidized financing, are presented. The third chapter interprets the Czech and Slovak accounting standards for subsidies, at the end of the chapter these rules are compared. Subsequently, the last chapter consists of practical examples of accounting of subsidies in these two systems.