Creation of Internal Directives in the Contributory Organization

This diploma thesis explains the meaning for creation of internal directives in accounting, management and application of the financial control in the contributory organization. It focuses on the continuity of internal accounting directives to valid regulations of the Czech Republic and its consistency with other internal regulations of the entity, including accounting practices. Clarifies financial control processes and highlights the importance of the existence of internal rules as an essential part of the management of each legal entity. The theoretical part deals with general characteristics of the contributory organization as a part of the public sector, creating internal directives of the entity and the importance of financial control, including its structure. The practical part is divided into two parts. The first part analyses the current internal accounting guidelines of the organization proposing measures to remedy identified deficiencies. The second part is characterized by the formation of new directives in the contributory organizatio