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Accounting, tax and legal specifics of associations
 Javůrková, Iveta ; Takáčová, Hana (advisor) ; Míková, Marie (referee)
The thesis deals with the legal aspects of civic associations and connections with their transformation into guilds as a result of the entry into force of the New Civil Code. It also deals with the issue of lack of legal certainty in some areas of accounting and taxation. This section is dedicated to the largest part of the thesis, which displays typical transaction of guildss. All this part is dealt in parallel look of simple accounting and double-entry bookkeeping. In conclusion, these transactions are considered as all transactions of fictitious guild and transferred into annual reports and tax returns.
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1 JAVŮRKOVÁ, Ivana
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