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Accounting and tax specifics in the hotel industry
Nováková, Kateřina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Thesis on the topic of Accounting and tax specifics in the hotel industry explains accounting and tax procedures that may occur in this specific sector. At the beginning is shown the history of this industry, number of accommodation in Czech republic etc. Further this thesis describes the laws of hospitality and related services. Followed by a section dealing with accounting issues, explanation of some procedures and on the following part, which describes the impacts of VAT and income tax in hospitality. Last part is devoted to practical demonstrations of several accounting transactions of specific entity.

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