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Accounting and Tax Specifics of Associations of Housing Unit Owners
 Tomášková, Kamila ; Hálek, Miroslav (advisor) ; Zouhar, Tomáš (referee)
The aim of this bachelor's thesis is to define accounting and tax specifics of associations of housing unit owners and to show that according to the same legislative documents every administrator performs accounting differently. Thesis contains the description of the basic information about associations of housing unit owners and major ways of funding. Thesis also contains specifications of the different accounting practices in accounting of costs, revenues, assets and liabilities of associations, and also determines the taxes and levies applicable to this type of legal entity. In conclusion, it is compared three accounting of different houses for year 2011 and it is evidence that each of these units performed accounting for in other way.
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