National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
70 years formation of the Czech accounting practice
Šeborová, Nikola ; Janhuba, Miloslav (advisor) ; Zelenka, Vladimír (referee)
This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting terminology, financial statements, accounting books, purposes and objectives of accounting and accounting practice. Part of this dissertation work deals with the business education, especially the economically-oriented secondary schools.
Individual entrepreneur - accounting x tax records
Šeborová, Nikola ; Rauš, Jiří (advisor)
This work is devoted to accounting and tax records of individual entrepreneurs. Beginning of the work is focused on tax records. Second part deals with accounting of individual entrepreneurs. The last section discusses the practical part of the topic.

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