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Payroll accounting
 Peroutková, Markéta ; Polák, Martin (advisor)
The main aim of this thesis is to explain what include payroll accounting. At the beginning of the thesis are mentioned facts of the payroll, furthermore there are kinds of working relationships. The following part is a pivotal area of the thesis, which is dedicated to salaries. There are the components of wages, kinds of wages and also mentioned facts from the health and social insurance. The last theoretical part is devoted to IAS 19.Practical part includes computations of wages in different situations.
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