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Change from tax evidence into accounting (double-entry)
MARKOVÁ, Klára
The bachelor work deals ``Change from tax evidence into accounting (double entry){\crqq}. It{\crq}s divided into a theoretical part and a practical part. The theoretical part describes the legislation conditioning the duty to change from tax evidence into accounting and describes the process of this change. The theoretical part draws from the valid legislation, from the publications and articles themed the change from tax evidence into accounting and also draws from the on-line resources. The goal of the practical part is to apply the theoretical finding to the change from tax evidence into accounting of a concrete businessman, who is obligated to change into accounting on the date 1/1/2006. The practical part targets transferring businessman{\crq}s items of assets and liabilities from tax evidence into accounting. In the following the tax incidence is analysed. The result of this analysis presents a businessman{\crq}s decision how to take measure of the change from tax evidence into accounting in term of income tax and insurance payments (social security and general health insurance).
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Problems of the transition from tax evidence to the accounting for entreprneur - physical person
OULICKÁ, Žaneta
In my B.A. thesis, I focused on the issue of the transition of a fictitious business from tax records keeping (former ``single-entry bookkeeping) to bookkeeping (i.e. ``double-entry bookkeeping{\crqq}). In the theoretical part, I characterised briefly tax records keeping, bookkeeping and also the transition process. The bookkeeping is based on the cost-income principle, and the tax records keeping is based on the income-expenses principle. I primarily applied theoretical knowledge obtained from specialised literature. There is no general rule, which would determine that the bookkeeping is better for a particular person than the tax records keeping and vice versa. Both methods have advantages and disadvantages. In selecting, an entrepreneur must examine the strengths and weaknesses, also in relation to a particular economic situation of a particular country. In the practical part, I applied the transition of a fictitious individual as of 1 January 2007. On the basis of stocktaking, it was found out that the entrepreneur has much stock available. If the tax rate in the Czech Republic will be reduced from 32% to 15% in 2007, the transition to the bookkeeping does not have to be so painful for the individual - entrepreneur.
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Tax Evidence and Accountancy
DOMINOVÁ, Daniela
The Amendment of the Act on accounting came in force on 1 January 2004. This cancelled previous single entry book-keeping and established the tax evidence. In the Czech Republic currently exist two accounting systems {--} double-entry book-keeping and tax evidence.
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Tax Accounting in a Pharmacy
Balek, Luboš ; Janhubová, Jaroslava (advisor)
The bachelor thesis focuses on basic principles of the Czech tax accounting system with the accent on the tasks most relevant to the needs of a small pharmacy. The thesis also examines the legal frame for this type of enterprise and analyzes administrative consequences of this legislation.
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Accounting versus tax records
Hübnerová, Eva ; Procházka, David (advisor)
This bachelor thesis deals with the differences between tax records and accounting of individual entrepreneurs. In the theoretical section are explained the basic principles of accounting and tax records. The second part of theoretical work deals with the differences between tax records and accounting a how different ways of recording economic operations affect tax base. The practical section of bachelor thesis contains summary example, which explain different comprehensive income in tax records and accounting.
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Transition from tax records to limited liability company
Valachová, Zuzana ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
The diploma thesis deals with the transfer of natural person enterprise to limited liability company provided that the individual entrepreneuer keep tax records. The thesis defines the basic characteristics of individual entrepreneuer and limited liability company in terms of legal, accounting and tax. There is also a comparison of advantages and disadvantages of both forms of business. The main part of thesis deals with the possibilities of transition of individual entrepreneuer keeping tax records to limited liability company. Specifically this part defines the sale of the enterprise, enterprise deposit and the transfer of property in parts -- again in terms of legal, accounting and tax. At the conclusion theoretical knowledge is applied to a specific example.
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Tax evidence of individual enterpreneur
Krejzarová, Jitka ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This thesis is focused on individuals who decided to set up their own business. It describes all steps and conditions necessary to establish and carry on the business according to the Czech legislation (i.e. registration with competent authorities, payments for health and social insurance, tax payments). The major part of the thesis deals with the main entrepreneur's obligation - keeping an evidence in order to calculate the individual income tax. This evidence can be in the form called "tax evidence" based on cash basis (in other word it means evidence of incomes and expenditures). One chapter also deals with the question of the transition between the tax evidence and the accounting. The last chapter shows a practical example of keeping tax evidence, calculating tax liability and height of the insurance including completed forms.
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