Grants and their inclusion in accounting records kept by business entities

The bachelor thesis investigates issues related to grants and their inclusion in accounting records kept by business entities. The first part of the thesis is concerned with defining terms used when referring to grants. The second part is devoted to inclusion of grants in accounting records in accordance with the legislation of the Czech Republic and International Accounting Standards. The final part describes the step-by-step procedure ranging from acquiring information about grant programs offered to withdrawing grant funds, as well as how the processes are covered in accounting records