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  • Categories: Physical Education & Sport
  • Categories: Public Administration
  • Method of publication:: E-book (pdf)
Jarná škola doktorandov 2026
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Jarná škola doktorandov 2026

E-book

E-book

Monika Halánová (ed.)

On May 25 -28. 2026, Stará Lesná will host the 12th year of the university-wide event ‘Spring School of Doctoral Students of Pavol Jozef Šafárik University in Košice’. As part of the professional program, there will be six plenary lectures by prominent experts from Pavol Jozef Šafárik University in Košice and two workshops will be held. A total of 49 full-time doctoral students will present the results of their scientific research work, of which 21 doctoral students in the section of medical and natural sciences (Faculty of Medicine/Faculty of Science) and 28 doctoral students in the section of social sciences and humanities (Faculty of Law/Faculty of Public Administration/Faculty of Arts).

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AI vo verejnej správe: výzvy, príležitosti a riešenia

AI vo verejnej správe: výzvy, príležitosti a...

E-book

E-book

Milan Douša (ed.)

This peer-reviewed non-conference proceedings volume was prepared as part of the research project VVGS-2024-3421 “Modernisation and Rationalisation of Local Government through AI” and is thematically linked to the Slovak Week of Science and Technology focused on living with artificial intelligence. The volume includes 17 scholarly contributions primarily addressing the application of artificial intelligence in public administration, innovations in governance methods, and modern approaches to public sector management. The authors explore the use of AI in administrative digitalisation, decision-support systems, sectoral public policies, and the enhancement of local government efficiency.

Special attention is paid to legal, social, and ethical aspects of AI implementation, as well as its impact on public trust in institutions. The publication creates an interdisciplinary platform for knowledge exchange between academia and professional practice. It reflects current trends in the digital transformation of the public sector and highlights key challenges related to the systematic integration of AI into state and local administration processes. The main objective of the proceedings is to contribute to expert discourse on the future of public administration in Slovakia and to support the development of practical recommendations for its modernisation.

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Vybrané kapitoly z diplomacie a medzinárodnej bezpečnosti

Vybrané kapitoly z diplomacie a medzinárodnej...

E-book

E-book

Drahomíra Ondrová Katarína Miňová

Súčasne potreba vytvoriť učebnicu pre vysoké školy uvedeného typu bola motivovaná požiadavkami a značným záujmom pomerne veľkého počtu samotných študentov a absolventov o danú problematiku v súvislosti s nedostatkom podobnej  učebnice zameranej na potreby Fakulty verejnej správy, ktorá by zodpovedala stanovenému obsahu a rozsahu spracovania so zameraním sa na najpodstatnejšie problémové okruhy diplomacie v prepojení na oblasť verejnej správy.

Okrem zabezpečenia potrebnej učebnice pre vysoké školy, hlavný cieľ spočíva v snahe podať študentom a mladým vedeckým pracovníkom základnú orientáciu v danej problematike, a to tak v pojmovej oblasti, ako aj v teoretickej. V neposlednom rade  učebnica napĺňa ambíciu motivovať záujem k ďalšej tvorivej akademickej práce a v rozširovaní vedomostí z oblasti zahraničnej, bezpečnostnej a medzinárodnej politiky v prepojení na diplomaciou.

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Public Administration and Society 2/2025 (journal)

Verejná správa a spoločnosť 2/2025 (časopis)

E-book

E-journal

Michal Jesenko (vedecký redaktor)  Eva Mihaliková  Darina Koreňová(výkonné redaktorky)

Public Administration and Society is a scientific journal that publishes scholarly articles, discussion papers, and reviews focusing on theory and practice of Public Administration. The mission of the Journal is to publish significant results of scholarly research in the field of public administration and related disciplines that are connected with the study profile and scientific focus of the Faculty of Public Administration. The Scientific Journal is issued in electronic version.

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Možnosti využitia prostriedkov alternatívneho riešenia sporov (ADR) vo verejnej správe

Možnosti využitia prostriedkov alternatívneho...

E-book

E-book

Martin Vernarský, Viktória Adamov Kráľová, Rastislav Král

This collection of papers from a scientific conference brings together different perspectives on issues related to the use of alternative dispute resolution methods in public administration. The dominant thematic focus of the contributions was to examine the potential of alternative dispute resolution methods in protecting the public interest on the one hand, and the subjective rights of natural persons and legal entities in the exercise of public administration on the other. The collection provides a space for researchers working on this topic to present the results of their research to date and compare them with the reality of administrative dispute resolution. The combination of a theoretical approach with practical experience significantly contributes to the improvement of the scientific work of the project researchers, while also enriching practitioners with the diversity and innovativeness of theoretical perspectives on their established practice.

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Pohybové programy pre seniorov

Pohybové programy pre seniorov

E-book

E-publication

Agata Horbacz,Ján Junger

Ageing is an irreversible process and it is now widely accepted that we can purposefully affect a number of factors that influence ageing process and slow it down. We can attenuate the speed of this process by appropriate physical activity. Physical activity elements plays a key role in the primary and secondary prevention of the ageing population, in the treatment of various diseases and in eliminating their risk factors. Lecture notes provide information and recommendations for implementing exercise programs (EP) designed for seniors who are currently engaged in, or planning to engage in, physical activity (PA). At the same time, we aim to contribute to expanding knowledge in this field and to support the improvement of PA quality for individuals aged 60 and above. In the first part of the teaching materials, we describe the period of old age, its somatic characteristics, and the motor and functional capacities of seniors. We address the diagnostics of somatic traits, as well as motor and functional abilities, the benefits of physical activity in older age, and finally the principles and recommendations for designing exercise programs for seniors. In the following sections, we present implemented exercise programs for seniors and describe exercises that can help maintain or improve their physical abilities. The priority of this publication is to offer effective and safe exercises that promote health and physical activity. The content of the publication is supplemented with photographs and tables that enhance its practical applicability for students and instructors when designing exercise programs for seniors.

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Teória a prax verejnej správy

Teória a prax verejnej správy (2025)

E-book

E-book

Michal Jesenko, Martina Kantorová, Jana Volochová, Ivana Lehotay Pandová

The peer-reviewed proceedings present a selection of papers from the 10th International Scientific Doctoral Conference, which took place on 13 February 2025 online via the MS Teams platform. The contributions address diverse and current issues that public administration faces today. The authors analyze the functioning of public administration in the environment of the Slovak Republic while also offering comparisons with the experiences of other European Union member states. The texts capture the topic from several perspectives-legal, social, political science, and economic.

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Verejná správa a spoločnosť 1/2025(časopis)

Verejná správa a spoločnosť 1/2025(časopis)

E-book

E-journal

Michal Jesenko (editor) - Eva MihalíkováDarina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

DOWNLOAD THE E-journal FOR FREE (pdf)

Jarná škola doktorandov 2025

Jarná škola doktorandov 2025

E-book

E-book

Monika Halánová (ed.)

V dňoch 26. – 29. mája 2025 sa bude v Starej Lesnej konať už 11. ročník celouniverzitného podujatia Jarná škola doktorandov UPJŠ. V rámci odborného programu odznie šesť plenárnych prednášok významných odborníkov z Univerzity Pavla Jozefa Šafárika a uskutočnia sa dva workshopy. Prezentovať výsledky svojej doterajšej vedeckovýskumnej práce bude spolu 52 doktorandov dennej formy štúdia, z toho 26 doktorandov v sekcii lekárskych a prírodných vied (Lekárska fakulta/Prírodovedecká fakulta) a 26 doktorandov v sekcii spoločenskovedných a humanitných vied (Právnická fakulta/Fakulta verejnej správy/Filozofická fakulta).

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Verejná správa a spoločnosť 2/2024 (časopis)

Verejná správa a spoločnosť 2/2024 (časopis)

E-book

E-journal

Michal Jesenko (editor) - Eva MihalíkováDarina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

DOWNLOAD THE E-journal FOR FREE (pdf)

Dejiny verejnej správy

Dejiny verejnej správy

E-book

E-book

Stanislav Konečný – Ivan Halász

Vysokoškolská učebnica Dejiny verejnej správy je svojou koncepciou i rozsahom doposiaľ najvýznamnejším a unikátnym textom tohto zamerania, publikovaným na Slovensku. Je zameraná na vývoj spravovania od antiky takmer až po súčasnosť. Venuje sa takým jednotlivým etapám, ako bola správa patrimoniálna, stavovská, absolutistická, napoleonská, konštitučná, totalitná a sovietska až po demokratickú, pričom si všíma nielen organizáciu správy a spravovania na centrálnej úrovni, ale aj na regionálnej a miestnej. Vývoj verejnej správy vníma v súvislostiach vývoja právnych, ekonomických, sociálnych i politických systémov. Aj keď takmer každá kapitola vyúsťuje do charakteristík vývoja verejnej správy v danej etape na území Slovenska, vždy je rámcovaná všeobecnými charakteristikami európskeho vývoja ako aj vývoja v niektorých ďalších relevantných krajinách. Publikácia má dobre usporiadanú a prehľadnú štruktúru, je písaná prístupným štýlom a jazykom, takže môže nájsť svojich čitateľov okrem vysokoškolských študentov aj v radoch širokej odbornej ale aj laickej verejnosti.

Stiahnite si e-knihu zadarmo (pdf)

Theory of Public Administration

Theory of Public Administration

E-book

Stanislav Konečný

This university textbook is the most extensive publication on the theory of public administration in Slovakia to date. In the introductory chapters, after clarifying the basic relations with other sciences, it gives an overview of what all the authors from Plato to today have dealt with, examining the subject from philosophical, theological, legal, economic, organizational, managerial, psychological, sociological and political science perspectives, and on the basis of which it is possible to formulate a demand for public administration to become legitimate, costeffective, flexible, comprehensible, open, participatory and democratic, and for its theory to be truly interdisciplinary. In the chapter on the actors of public administration, attention is paid not only to the state administration at all levels, but also to local, special interest and special interest selfgovernments, other public corporations and institutions and other actors of public administration, but also, in a framework, to providers of public services. The final chapter is devoted to public administration transformations and reforms. All the chapters are based on a rich factual literature, both domestic and foreign. The publication is supplemented by a list of references, containing more than 500 titles by domestic but mainly foreign authors. In this way, the textbook can be a welcome source of information and suggestions for the wider professional public.

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Digitálne a zelené obce a mestá v skratke

Digitálne a zelené obce a mestá v skratke

E-book

E-book

Silvia Ručinská - Miroslav Fečko - Ondrej Mitaľ (eds.)

Publikácia je koncipovaná ako interdisciplinárna vedomostná báza zahŕňajúca východiská, spoločné témy a výzvy relevantné pre komunálnu politiku, digitalizáciu na úrovni obcí a miest a témy zelenej transformácie. Hlavnými cieľovými skupinami tejto publikácie sú učitelia a vedeckí pracovníci, študenti vysokých škôl verejnej správy, politických vied a príbuzných odborov a odborníci už pôsobiaci v orgánoch samosprávy obcí alebo miest. Odborníci z rôznych univerzít a výskumných inštitúcií v unikátnom medzinárodnom konzorciu obohacujú vďaka publikácii vedeckú diskusiu, ako aj diskusiu o najnaliehavejších a najrelevantnejších témach týkajúcich sa digitálnej a zelenej transformácie s dôrazom na komunálnu úroveň spravovania.

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O perspectivă asupra municipalităților și orașelor digitale și verzi

O perspectivă asupra municipalităților și...

E-book

E-book

Simona Moagăr-Poladian - Andreea Emanuela Drăgoi - George Cornel Dumitrescu (eds.)

Publikácia je koncipovaná ako interdisciplinárna vedomostná báza zahŕňajúca východiská, spoločné témy a výzvy relevantné pre komunálnu politiku, digitalizáciu na úrovni obcí a miest a témy zelenej transformácie. Hlavnými cieľovými skupinami tejto publikácie sú učitelia a vedeckí pracovníci, študenti vysokých škôl verejnej správy, politických vied a príbuzných odborov a odborníci už pôsobiaci v orgánoch samosprávy obcí alebo miest. Odborníci z rôznych univerzít a výskumných inštitúcií v unikátnom medzinárodnom konzorciu obohacujú vďaka publikácii vedeckú diskusiu, ako aj diskusiu o najnaliehavejších a najrelevantnejších témach týkajúcich sa digitálnej a zelenej transformácie s dôrazom na komunálnu úroveň spravovania.

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Alla scoperta di conce digitali e verdi per cità e comuni

Alla scoperta di conce digitali e verdi per...

E-book

E-book

Josef Bernhart - Peter Decarli - Davide Maffei (eds.)

Publikácia je koncipovaná ako interdisciplinárna vedomostná báza zahŕňajúca východiská, spoločné témy a výzvy relevantné pre komunálnu politiku, digitalizáciu na úrovni obcí a miest a témy zelenej transformácie. Hlavnými cieľovými skupinami tejto publikácie sú učitelia a vedeckí pracovníci, študenti vysokých škôl verejnej správy, politických vied a príbuzných odborov a odborníci už pôsobiaci v orgánoch samosprávy obcí alebo miest. Odborníci z rôznych univerzít a výskumných inštitúcií v unikátnom medzinárodnom konzorciu obohacujú vďaka publikácii vedeckú diskusiu, ako aj diskusiu o najnaliehavejších a najrelevantnejších témach týkajúcich sa digitálnej a zelenej transformácie s dôrazom na komunálnu úroveň spravovania.

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Digitale und grüne Gemeinden und Städte verstehen

Digitale und grüne Gemeinden und Städte verstehen

E-book

E-book

Franziska Cecon - Belinda Hanner - Dominik Prüller (eds.)

Publikácia je koncipovaná ako interdisciplinárna vedomostná báza zahŕňajúca východiská, spoločné témy a výzvy relevantné pre komunálnu politiku, digitalizáciu na úrovni obcí a miest a témy zelenej transformácie. Hlavnými cieľovými skupinami tejto publikácie sú učitelia a vedeckí pracovníci, študenti vysokých škôl verejnej správy, politických vied a príbuzných odborov a odborníci už pôsobiaci v orgánoch samosprávy obcí alebo miest. Odborníci z rôznych univerzít a výskumných inštitúcií v unikátnom medzinárodnom konzorciu obohacujú vďaka publikácii vedeckú diskusiu, ako aj diskusiu o najnaliehavejších a najrelevantnejších témach týkajúcich sa digitálnej a zelenej transformácie s dôrazom na komunálnu úroveň spravovania.

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Understanding Digital and Green Municipalities and Cities

Understanding Digital and Green Municipalities...

E-book

E-book

Silvia Ručinská - Josef Bernhart - Franziska Cecon - George Cornel Dumitrescu (eds.)

The publication is designed as an interdisciplinary knowledge base encompassing foundations, common themes, and challenges relevant to local governance, digitalization at the municipal level, and green transformation topics. The primary target groups for this publication are teachers and researchers, university students in public administration, political science, and related fields, as well as professionals already working in local government bodies. Experts from various universities and research institutions contribute to enriching scientific discussions through this publication, addressing urgent and relevant issues concerning digital and green transformation with a focus on municipal governance.

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Principles of writing the final thesis

Principles of writing the final thesis

E-book

E-book

Ján Junger

The textbook "Principles of Writing the Final Thesis" is primarily designed for students in the 3rd grade but with the possibility for use in lower grades. The structure of the textbook corresponds with the process of writing final theses.  The first chapter summarizes the fundamental laws and guidelines for writing and defending the final thesis. Chapters 2 - 8 present information regarding the topic selection, research problem formulation, theoretical analysis, aims, and research methodology. The ninth chapter describes how to process and analyse the results, and the tenth chapter contains instructions on processing the final part of the thesis.

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Public Administration and Society 1/2024

Public Administration and Society 1/2024

E-book

E-journal

Michal Jesenko (editor) - Eva MihalíkováDarina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

Download the e-book for free (pdf)

ПОСІБНИК З НАЛЕЖНОГО УРЯДУВАННЯ ДЛЯ МАЙБУТНІХ ЕКСПЕРТІВ ДЕРЖАВНИХ УСТАНОВ

ПОСІБНИК З НАЛЕЖНОГО УРЯДУВАННЯ ДЛЯ МАЙБУТНІХ...

E-book

E-book

Ondrej Mitaľ - Eliška Župová a kol.

The University Textbook is the first one of two publications prepared for the newly created study subject "Competencies of Capacities in Public Institutions ", implemented within the activity "Cooperation of Public Institutions in Youth's Education" of the project "Future of Public Administration" (FoPA), which is implemented in the Good Governance and Cross-Border Cooperation program, co-financed by the EEA Financial Mechanism and the State Budget of the Slovak Republic. However, the consistent implementation of the concept of Good Governance requires an in-depth understanding of the aspects that are associated in practice with the application of individual principles of Good Governance. The presented university textbook "Good Governance manual for Future Experts in Public Institutions" has ambition in fulfilling the 12 principles of Good Governance.

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Kvalita života občanov - výzvy, determinanty a riešenia III.

Kvalita života občanov - výzvy, determinanty a...

E-book

E-book

Eva Mihaliková (ed.)

The non-conference collection of scientific works "Quality of Life of Citizens - Challenges, Determinants and Solutions III" presents the current state and possible trends in the field of improving the quality of life of citizens in the post-covid period. The published outputs focus on various aspects of life that affect the quality of life of citizens. The authors, in their articles, explore approaches to measuring the quality of life of citizens, analyze selected indicators of the quality of life, examine the determinants affecting the quality of life, highlight the impact of the COVID-19 pandemic on selected aspects of the quality of life, and they explore the implementation of the Initiative to Support Youth Employment and the Agenda 2030 for Sustainable Development.

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ПРИКЛАДИ ПЕРЕДОВОЇ ПРАКТИКИ НАЛЕЖНОГО УРЯДУВАННЯ ДЛЯ МАЙБУТНІХ ФАХІВЦІВ ДЕРЖАВНИХ УСТАНОВ

ПРИКЛАДИ ПЕРЕДОВОЇ ПРАКТИКИ НАЛЕЖНОГО...

E-book

E-book

Ondrej Mitaľ - Eliška Župová a kol.

The textbook follows the publication "Good governance manual for future experts of public institutions". The publication complements the previous university textbook with case studies of the various principles of Good Governance. The case studies thematically copy the chapters of the university textbook and, with their unique, original and each author's own way of processing the case study, enrich the teaching of the study subject focused on the principles of Good Governance.

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Mandatory disclosure of information at the municipal level

Mandatory disclosure of information at the...

E-book

E-book

Viktória Adamov Kráľová - Peter Molitoris -Viktória FerkováFrederika Fogašová

According to the legislation, the municipality is considered as an entity that is obliged to provide information to the public by making information available upon request or by actively publishing information. The methodological manual entitled "Mandatory disclosure of information at the municipal level" defines the procedure, identified problem areas and recommendations/examples of good practice in the process of making information available upon request. The presented manual also draws attention to legal regulations and information with which municipalities come into contact most often and which, according to their wording, are required to be published.

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Vzdělávání sociálních pracovníků v péči o seniory prostřednictvím vybraných psychomotorických aktivit

Vzdělávání sociálních pracovníků v péči o...

E-book

E-book

Marie Blahutková - Miroslaw Górny - Zuzana Küchelová - Martina Ouřadová

Zverejnená publikácia bola pôvodne publikovaná v tlačenej verzii. Toto je rukopis tlačenej publikáciu, ktorú dali k dispozícii sami autori.

V publikaci se snažíme seniory oslovovat jako klienty, přitom klientem se v jistém smyslu stáváme na různých postech i my sami. V jednotlivých kapitolách jsou připojena psychomotorická cvičení pro rozvoj koordinace, rovnováhy, spolupráce a radosti z pohybu. Každá část cvičení je zpracovaná pro mobilní klienty, potom pro imobilní klienty a ta je rozdělena na sedící seniory a na ležící seniory. Řadu nabízených cvičení lze využívat pro všechny skupiny seniorů, vždy záleží na schopnosti sociálního pracovníka převést nabízenou pohybovou aktivitu pro konkrétního seniora s respektováním všech jeho individuálních zvláštností. Doporučujeme využívat zejména pozitivní přístupy a vždy respektovat aktuální stav seniora. Všechny popsané aktivity lze libovolně doplňovat, měnit a využívat podle denní potřeby každého klienta individuálně. Toto cestou bychom chtěli poděkovat za spolupráci při tvorbě knihy paní Evě Marcinkové a paní Libuši Pospíšilové.

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Jarná škola doktorandov 2022

Jarná škola doktorandov 2022

E-book

E-book

Peter Fedoročko (eds.)

From June 14 to June 17, 2022, the 8th annual Spring School for Doctoral Students at Pavol Jozef Šafárik University in Košice will take place in Liptovský Ján. The scientific program of the spring school will comprise 3 plenary lectures by leading scientific experts and 1 workshop. Doctoral students will present their research papers in two sections: 22 doctoral students of Faculty of Public Administration, Faculty of Law and Faculty of Arts, and 26 doctoral students of Faculty of Medicine and Faculty of Science. The scientific programme of the spring school will also include a panel discussion with the management of Pavol Jozef Šafárik University in Košice.

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Verejná správa a spoločnosť 2/2023 (časopis)

Verejná správa a spoločnosť 2/2023 (časopis)

E-book

E-journal

Michal Jesenko(výkonný redaktor)

Eva Mihalíková, Darina Koreňová(ed.)

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

Download e-journal for free (pdf)

Tvorba animačných programov pre deti v dennom tábore

Tvorba animačných programov pre deti v dennom...

E-book

E-book

Zuzana Küchelová - Petra Tomková

The publication focuses on children's animation programs aimed at creative activities and sports. The creation of animation activities (programs) is related to the intention of enriching and filling free time for various age groups. A well-prepared program, an interesting theme, and a dynamic flow of games help to make free time fulfilling at any moment.

Preparation and implementation, creativity, a rich offer, and variety of programs – all of this can be found in brief in our publication. How to do it? We try to bring it closer to you based on our experience. Besides our professional work in the field of animation at the university level, we are organizers of numerous camps for children. The publication also includes a set of games with a magical theme.

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Manažment a marketing v športe - vybrané kapitoly

Manažment a marketing v športe - vybrané kapitoly

E-book

E-book

Iveta CimbolákováRichard Melichar

University textbooks include, expand and deepen knowledge in the field of management and marketing. Considering the development of the needs of continuous education and adaptation to changes in cooperation with the provision of effective integration and use of management and marketing in sports industries, this issue is highly topical. Inserting modern trends into university teaching texts creates their "otherness", they are a prerequisite for better understanding, knowledge and the contribution of not only theoretical knowledge, but also significantly contribute to practice itself.

The publication is a useful source of information not only for bachelor's students at the Institute of Physical Education and Sport of the UPJŠ, but also for students of interdisciplinary study fields and specializations.

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Kvalita života občanov - výzvy, determinanty a riešenia II

Kvalita života občanov - výzvy, determinanty a...

E-book

E-book

Anna Čepelová

The non-conference collection of scientific papers "Quality of life of citizens - challenges, determinants and solutions II." presents the current state and possible trends in improving the quality of life of citizens in the post-covid period.

The authors of the papers processed a whole range of information that focuses on the use of smart technologies in the conditions of contemporary society. The published outputs are thematically focused on the following areas: determinants affecting the quality of life of citizens, legislative changes as a solution tool impacts of the pandemic on quality of life, quality of life of citizens and social exclusion, smart technologies as a tool influencing the quality of separate waste collection, use of smart technologies in healthcare provision, use of artificial intelligence in social life.

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Učtovníctvo rozpočtových organizácií

Učtovníctvo rozpočtových organizácií

E-book

E-book

Eva Mihaliková

The presented publication offers an overview of accounting issues and is focused on bookkeeping in budgetary organizations established by municipalities and higher territorial units. The introduction points out the basic principles of accounting and the need for harmonization. It then focuses on the specifics of financing in self-governing budgetary organizations and their accounting representation.

Subsequent sections are dedicated to individual accounting classes, where basic concepts are defined and entries of selected accounting cases are explained. The final part covers the accounting closing, which defines activities related to closing the accounting period and highlights the process of preparing the financial statements.

Budgetary organizations belong to public administration entities that prepare only individual financial statements, which, however, are included in the consolidated financial statements of their founder. Following from this, the concluding subchapters are also devoted to a brief explanation of the essence of consolidation, the need for audits, and the methods of disclosing data from financial statements.

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