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Payroll accounting
 Hodžová, Markéta ; Bokšová, Jiřina (advisor)
This thesis deals with payroll accounting. There are all important information that are necessary for calculation of wages according to law. First, labour-law relations and occurrence and expiry of employment are described. Attention is also paid to health insurance, social security and physical person income tax. The text part is interlined with examples of calculation for better understanding. The thesis also shows how to account mentioned problems in double-entry accounting. At the end of the thesis, applied example of calculation and charging of wages is contained.
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