Vnitřní předpisy (směrnice) v oblasti účetnictví u státní příspěvkové organizace

The bachelor thesis deals with internal regulations in the area of accounting for public allowance organizations that have the obligation to create internal rules. Common problem of internal regulation is that the rules are inadequate, not updated or incomprehensible. Therefore internal regulation like this is totally ineffective for organization. Internal rules have recommended requirements and have to clearly and briefly describe the procedure or methodology. This thesis analyses internal rules state-funded organization in accounting area, summarizes and develops recommended requirements of internal rules and establishes responsibility and enforceability. The practical part is focused on the analysis of a specific internal regulation for the circulation of accounting documents. There is also a suggestion for improvements at the end of this thesis.