National Repository of Grey Literature 1 records found  Search took 0.02 seconds. 
Financial Statements and the Determination of the Income Tax in Terms of an Allowance Organization
HAVLÍČKOVÁ, Veronika
This thesis focuses on the accounting analysis of allowance organization and puts the emphasis on the final accounts. The aim of this thesis is to evaluate the steps of the final accounts formation of one chosen organization and onwards, to set the tax base of the income tax of legal persons. The in-house sources of one chosen organization were used to make these analyses. The theoretical segment, as well as the practical one, form this thesis. The theoretical segment describes state-funded organizations founded by the local self-government unit and gives a detailed description of the process of the final accounts formation and the tax liability determination. The practical part of this thesis focuses on the evaluation of the methods used by the state-funded organization of Kulturní dům Blaník Vlašim. The recommendations leading to the improvement of the procedures used for the final accounts form the conclusion of this thesis.

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