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Establishment of limited liability company by individual entrepreneur
Pavlasová, Veronika ; Müllerová, Libuše (advisor) ; Musil, Petr (referee)
My Master's Thesis is focused mainly on entrepreneur who decides to change the legal form of businness and to establish a limited liability company. For this reason I started with the characteristics of both legal forms of business firstly and then I stated all possible ways to establish limited liability company concernig legal, accounting and fiscal point of view. At the same time I was aiming to point out pros and cons of setting up a limited liability company which may affect the future profitability of business.
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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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Individual enterpreneur in the Czech Republic
Starý, Zdeněk ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
This work is aimed at the people who would like to start with individual business. It provides them all necessary information concerning business tasks in individual legal forms of business. Futher it describes all obligations of the individual enterpreneur. There are examples used for explanation. This work can be contribution for the businessmen who have already started with the business.
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The individual businessman
Pavlasová, Veronika ; Müllerová, Libuše (advisor)
I focused my bachelor thesis on individual who decided to set up his/her own business. My aim was to summarize basic essentials that the individual businessman has to fulfil in order to run his/her business according to laws. The essential part of my thesis is about tax evidence and accounting. More suitable system for businessman was presented in the example.
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Srovnání účetnictví individuálního podnikatele a s.r.o.
Šprysl, Milan ; Koubová, Libuše (advisor) ; Nováčková, Zdenka (referee)
Diplomová práce srovnává zvláštnosti účtování individuálního podnikatele a s.r.o. Nejprve práce provádí charakteristiku obou právních forem, přičemž vychází z platných právních předpisů. Dále charakterizuje účetní jednotku a popisuje účetní zvláštnosti obou právních forem. V závěru se zaměřuje na daňovou zátěž obou subjektů a hledá daňové optimum. V praktickém příkladu pak práce dokumentuje zásadní účetní a právní odlišnosti při vzniku těchto subjektů.
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