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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Accounting and Single Entry Book-keeping of Sole Trader and Their Relationship to Personal Income Tax
 KRAMEŠOVÁ, Lenka
The thesis is focused on the analysis and evaluation of tax records and double-entry bookkeeping of an individual entrepreneur based on current legislation. The work also deals with the determination of the tax liability to personal income tax in both accounting regimes. In the theoretical part, both regimes are characterized and compared. The practical part is devoted to the analysis of the tax records of the selected entrepreneur with subsequent determination of the tax liability for personal income tax with the recommendation of the most advantageous method in terms of tax burden. Finally, the accounting transactions are compared with their accounting in both accounting regimes and the transition from tax records to accounting is applied with a recommendation whether the transition in terms of tax burden pays off to the entrepreneur.
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Accounting of a Business Company - Limited Liability Company
 KRAMEŠOVÁ, Lenka
Bachelor thesis is focused on describing the specific operations account in a limited liability company on the problematic areas of the final account. The problematic and specific area accounting in com-pany is showered on one concrete company. General section is focuses on general information's on the trade corporation and information of different accounting operations in a limited liability company. Specific accounting operations and conditions of putting together of final account of the company are explained primarily in practical part.
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2 Kramešová, Lucie
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