National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Tax evidence as a method of the evidence of economic transactions
Trávníková, Julie ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor’s thesis deals with tax evidence, i.e. adopting the method of recording economic transactions, leading to the tax optimization of a particular natural person in a particular business field. The main aim of the thesis is to conduct an analysis of incomes and expenses, property and debts within the tax evidence and select its best recording possible. A partial aim is to calculate and assess the tax burden of the selected natural person and optimize the tax burden by suitable means. Moreover, another outcome of the thesis is the proposal of possible alternatives leading to tax optimization.
Comparing process single entry bookkeeping in the programme ÚČTO and MONEY
FROLÍKOVÁ, Monika
The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.

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