Browsing by Author "Šalátová, Jana"

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    Analýza transformace přechodu z daňové evidence na vedení účetnictví
    (Technická Univerzita v Liberci, 2011-01-01) Šalátová, Jana; Horák, Josef
    This thesis deals with analysis of the transformation of the transition from the Tax Evidence to the Double-Entry bookkeeping. The theoretical part deals with different (types of) records, the Tax Evidence, and the Bookkeeping, characteristics of the main differences between them and requirements for their management. Then is defined the transition from the Tax Evidence to the Accounting, main reasons for this transfer and definition of impacts arising from this change brings. The theoretical part is an assessment of fiscal impact on the enterprise and to minimalize them. Theoretical knowledge is then applied to a specific business case of an individual, who was transferred to the Tax accounting records this year, that is 1st January 2011 began account in the new system. There are figured out the Tax impact that the transfer of the business does and their mitigation through appropriate Optimization of the transfer of receivables and payables in the following years.
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