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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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 account sheets processing in the company
 ZACHAROVÁ, Monika
The thesis concerns the issue of account sheet processing, represented by balance sheet and profit and loss statement according to the accounting law. The account sheet compose so-called final accounts along with the addendum, witch have to be compile in periodic cycles. Processing of the account sheet the consecution of operations anticipate, which aim to the conclusion of the books of account. The practical section results from application of the mentioned theoretical observations in account sheet processing of data of the concrete accounting entity. The content of this main part of the thesis include the characteristic of the concrete accounting entity and data, witch are necessary to enumerate before account sheet processing. This accounting entity processes the account sheet in the simplified format according to the accounting law and fill the items according to the Regulation 500/2002 Coll. In the synthetic section there are presented discrepancies of book-keeping, which preclude to report the loyal and worthful image of object of accounting and financial position of the accounting entity to the account sheet. The conclusion of the thesis suggests that the accounting entity aspire to present its account sheets in the most worthful form and to comply with the enacted duties, even if the account sheet processing is strictly provided by accounting law. Data in the account sheets are interesting for lot of users, also external, but they can be available and worthful only if the accounting entities comply with their duties and in this manner help to reduce the information asymmetry about economic entities.
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