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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Payroll accounting
 Červová, Zuzana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.
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Tax base and its relation to the income before taxes
 Červová, Zuzana ; Bokšová, Jiřina (advisor)
The thesis investigates the issue of finding the tax base from the income before taxes, aims mainly on costs and revenues, which are assessed from both the accounting and taxation perspective. It also defines the accounting system, corporate income tax and the interconnection between accounting and tax system. The thesis concludes with a practical example.
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