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The issue of the transition from tax evidence to accounting
Kocábová, Irena ; Šišková, Jitka (advisor) ; Ulrich, Milan (referee)
The bachelor thesis deals with problems associated with the transition from tax records to accounting. The theoretical part is briefly characterized the tax and accounting records. Some basic differences of these methods of keeping records. It is also analyzed the transition from tax records to accounting, both from an accounting and tax perspective. Described herein are various kinds of transition and their reasons. The private part of the work on a model example illustrated the steps of the transition, then quantified the impact of taxation and drafted its optimization.

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