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[13:41:59] Sony: Accounting and the registration of an individual entrepreneur
Brázdová, Eva ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The dissertation is about business activities of natural persons. Moreover, the work describes practices that an entrepreneur must accomplish before she/he starts a business such as obtaining business certificate and registration at competent offices. During his/her business activities an entrepreneur has a responsibility to keep a record, from which he/she has 3 options to choose. The main part of this dissertation is focused on the maintenance of a tax record that is corrected by law of income tax. Here what must necessary done by a entrepreneur while registering in the tax record is analyze in more detail. The attention is also paid to the income taxation of an individual entrepreneur. In the end, an empirical example is given, where practices with the maintenance of the tax evidence of an individual entrepreneur are described. In addition, data from the tax record are used to calculate the income tax of natural persons and the insurance premium for health and social insurance.
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Tax records
Kolková, Lenka ; Cardová, Zdenka (advisor)
In bachelor thesis deals with the tax records of individual entrepreneur. Part of the work devoted to the theoretical part of the tax records of individual entrepreneurs. And the second part of this work is processed the practical part.
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Small business in the Czech Republic
Kučerová, Petra ; Cardová, Zdenka (advisor)
The aim of this bachelor thesis is small business in the Czech Republic. Firstly, it tries to describe development of small business in time, its basic features and forms of management. An individual entrepreneur is defined there as well as his choice whether he is going to have his own accounting or keep tax records. Next part of this thesis presents tax records practically. Basic rules of tax records according to legal regulations are describe there. Finally, the thesis comprehensively deals with long-term property, salaries and proceeding at the end of period of taxation. In every chapter there is a practical example to ease comprehension of subject matter.
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Dance business - accounting, tax, legal and economic connections
Svitlík, Jan ; Procházka, David (advisor)
The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part. The whole thesis is primarily focused on dance department, however a great part of the topic is typical of sole traders who run a business of small enterprise or microenterprise in many departments.
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Reporting of individual entrepreneur (tax records versus the simplified accounting)
Kuželová, Simona ; Bokšová, Jiřina (advisor)
The bachelor thesis deals with description of two basic forms of individual entrepreneurs' reporting, which are the tax records and the simplified accounting. The aim of this thesis is to compare these records and the decision which one of them is for the entrepreneur more advantageous. For the first there is a description of records and their comparison in term of their influence on the base of income tax. The thesis is ended with practical application of both records in comparative example.
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The Comparison of Tax Records with the Accounting
Heczková, Dorota ; Nováková, Lenka (advisor)
The goal of this bachelor work is to compare tax records with the accounting. The theoretical part deals with basic concepts related to both records. There is also explained a process of crossing from tax records to accounting. The last part of the theoretical part is the summary of advantages and disadvantages of single types of records. The practically part shows an example of an individual entrepreneur in terms of tax records and accounting.
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Accounting of an individual entrepreneur
Gronichová, Monika ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This thesis mainly deals with entrepreneurs who have decided to keep tax records. The theoretical part deals with the process for obtaining a business license, mandatory registrations and it deals with running of business during the year. In conclusion, the theoretical part describes how to end the tax records and the transition from the tax records to the accounting. In the practical part we will go through the whole year for an individual entrepreneur. We make tax returns from value added tax, road tax and the tax on personal income. At the end is drawn up summary for health instance and the District Social Security Administration.
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Business property of individual businessman
Pelanová, Barbora ; Jirásková, Simona (advisor)
In my bachelor thesis I aimed at individual businessman, who started a business. My tendency was to summarize all accounting essentials and in particular to identify business property and explain its importance in accounting. In conclusion of the thesis, to facilitate an understanding of the issues, I transferred the accounting actually of fictional businessmen in practice.
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