Teória a prax verejnej správy (2024)

E-book

Lenka Pčolinská

The university textbook "Social Economics and Social Entrepreneurship" presents the issue of the social economy from a complex point of view and it is the first university textbook focused on the topic of social economy in Slovakia. Its aim is to contribute to the understanding of the concept of social economy, its development, basic conceptual apparatus, legislative anchoring and practical realities of social economics and social enterprises in Slovakia. The textbook discusses the basic legislative principles that need to be known when establishing a social enterprise.

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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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Viktória Bobáková a kolektív

Koncepcia, východiská a perspektívy rozvoja územnej samosprávy v SR sa zaoberá moderným riadeným územnej samosprávy, aby boli občania spokojní s územnou samosprávou, ukazuje perspektívy do budúcna a moderné riadenie v koncepcii starostov.

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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