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Payroll acounting
Havrilová, Andrea ; Nováková, Lenka (advisor)
My bachelor thesis focuses on payroll accounting. In the first sections, it deals with labor relations, health and social insurance and income tax. The thesis also identifies the calculation of wages and billings. The main purpose of the thesis is to show various ways of accounting that are connected with employees. It describes the labor costs as well as the benefits, insurances and travelling expenses. It also offers point of views from the international reporting standards as well as the wage statistics. Practical part of the thesis explains employee expenses and also identifies different ways to calculate and post wages.

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