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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
The Comparison of Tax Records with the Accounting
 Heczková, Dorota ; Nováková, Lenka (advisor)
The goal of this bachelor work is to compare tax records with the accounting. The theoretical part deals with basic concepts related to both records. There is also explained a process of crossing from tax records to accounting. The last part of the theoretical part is the summary of advantages and disadvantages of single types of records. The practically part shows an example of an individual entrepreneur in terms of tax records and accounting.
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Accounting of an individual entrepreneur
 Gronichová, Monika ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This thesis mainly deals with entrepreneurs who have decided to keep tax records. The theoretical part deals with the process for obtaining a business license, mandatory registrations and it deals with running of business during the year. In conclusion, the theoretical part describes how to end the tax records and the transition from the tax records to the accounting. In the practical part we will go through the whole year for an individual entrepreneur. We make tax returns from value added tax, road tax and the tax on personal income. At the end is drawn up summary for health instance and the District Social Security Administration.
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Tax evidence of individual enterpreneur
 Krejzarová, Jitka ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This thesis is focused on individuals who decided to set up their own business. It describes all steps and conditions necessary to establish and carry on the business according to the Czech legislation (i.e. registration with competent authorities, payments for health and social insurance, tax payments). The major part of the thesis deals with the main entrepreneur's obligation - keeping an evidence in order to calculate the individual income tax. This evidence can be in the form called "tax evidence" based on cash basis (in other word it means evidence of incomes and expenditures). One chapter also deals with the question of the transition between the tax evidence and the accounting. The last chapter shows a practical example of keeping tax evidence, calculating tax liability and height of the insurance including completed forms.
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