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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Creative accounting of small enterprises
 Hübnerová, Eva ; Procházka, David (advisor) ; Molín, Jan (referee)
The diploma thesis deals with the creative accounting of small enterprises in the Czech accounting practice. Natural effort of companies is a tax reduction. Therefore the techniques of creative accounting in the thesis are divided by whether the company is trying to manipulate the accounting data for tax or non-tax reasons. Theoretical description of techniques of creative accounting is completed cases of findings the tax offices. In conclusion of the thesis there are suggested possible solutions to avoid creative accounting.
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