Accounting of state sector compared with the accounting entrepreneur subjects

This bachelor's thesis deals with the main differences between the public state sector accounting and business subjects accounting. Beginning of the work focuses on the laws, which are currently valid in Czech Republic in the field of accounting and then the work discusses accounting reform in the public sector, which highly changed the accounting of state government. The main goal of this work is to identify essential differences in the accounting of both subjects; therefore the other part of the work is focused on differences in accounting methods and procedures that are illustrated on examples and diagrams. At the conclusion of this work is a comparison of financial statements state organization unit and stock company