The transitionof sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia

Autor: Larionová, Alena
Přispěvatelé: Svitlík, Jan, Žárová, Marcela
Jazyk: čeština
Rok vydání: 2014
Předmět:
Popis: Bachelor thesis "The transition of sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia" deals with the procedure for the transition from tax records to double-entry bookkeeping. It describes the reasons for the mandatory transition and the necessary adjustments to the tax base associated with it. The theoretical knowledge is applied to a specific example. The work characterizes the basic terms and also, a structured overview of the possibilities of income and expenditure record keeping of sole proprietors in Czech Republic and differences between them. It also suggests the possibilities of income and expenditure records keeping in Slovakia
Databáze: OpenAIRE