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VAT ledger statement - comparison of different business acitivities
 Pikhartová, Tereza ; Zídková, Hana (advisor) ; Vítková, Jana (referee)
The bachelor thesis is focused on the analysis of VAT ledger statement. The goal of this analysis is to compare methods of filling in a VAT ledger statement between chosen subjects. For this paper a travelling agency and a self-employed electrician have been chosen. The thesis is divided into two main parts. First part covers the basic theory behind VAT and VAT ledger statement, especially its content. Second part defines the subjects, describes their VAT processes and its main focus is illustrating the differences between filling in the statement by travel agency and self-employed electrician with examples provided. At the end of the thesis the knowledge gained from the examples is summed up.
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