Control Procedures Before Preparation of Final Account

Application of accounting principles when alignment the actual with the accounting situation, presented through examples for: - budget beneficiaries and local self-government units; - public enterprises.

Final steps before drawing up the final account: - calculation of annual depreciation and revaluation; - recording of incoming and outgoing documents received in the following year and relating to the current year; - logical check of the established balance sheet of the accounts intended for permanent assets, receivables and liabilities.

Method of forming a tax base for profit tax for budget users and local self-government units: - Filling in serial number 1 of the tax balance; - Which allowances have tax treatment.