Transfers in Municipal Accounting

The bachelor thesis focuses on the question of transfers in municipal accounting. The theoretical part defines public sector in the Czech Republic and describes its functions, summarizes management rules for selected accounting units, namely municipalities, and shows how transfers are dealt with in municipal accounting. The practical part discusses transfers provided to contributory organisations and companies by the city of Chomutov in the period from 2011 to 2015. It explores the process of providing the transfers and on the example of a transfer provided to Technické služby města Chomutova, p. o. it shows, how the transfer is recorded in the accounting of Chomutov