| Popis: |
The thesis provides information on accounting procedures and tax obligations of a community of unit owners and a housing association according to Czech legislation. The main objective is to define and compare accounting and tax aspects of a community of unit owners and a housing association from a theoretical and practical point of view. In the practical part, theoretical knowledge is applied to a community of unit owners ABC units a housing association XYZ. According to their statutes, the formation of the given unit, their authorities, obligations, and rights of owners of units (members of the community), the management of the unit is defined. Then, on a basis of accounting documents, procedures, methods of accounting and taxation for individual entities are displayed. Following an analysis of legal, accounting and tax aspects of the ABC community of unit owners and the XYZ housing association, main differences between these subjects are described. Closing part of this paper is focused on recovery of debts from a community or association members, charging of advances on services, house management and value added tax with recommendations from experts. |
