Browsing by Author "Szikorová, Radka"

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    Převod daňové evidence na účetnictví v českých legislativních podmínkách
    (Technická Univerzita v Liberci, 2012-01-01) Szikorová, Radka; Malíková, Olga
    The diploma thesis deals with transfer of tax record keeping to the system of accounting under the Czech legislative condition. Historical development of accounting, control and accounting harmonization in both the world-wide scale, within the European Union and national regulation are described in the theoretical introductory part of the thesis. Subsequently, differences between tax record and accounting, the reasons for transfer from tax record to accounting and differences in record keeping of chosen assets and liabilities according to accounting and tax record are defined. The practical part focuses on the theoretical knowledge applied on a particular case of business natural person, who has transferred from tax record to accounting, which means that they keep in the new system. The conclusion of the diploma thesis shows the analysis of the influence on the business subject, recommendation for optimal solution with regards on minimising of tax incidence.