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This thesis deals with modern ways of the book-keeping using ICT and accounting software evaluation. The first part of thesis focuses on the historical development of accounting forms and techniques, legal regulation and current trends related the book-keeping on the computer. The second part aims on evaluation of specific economic software FlexiBee.

This thesis deals with e-invoicing of payables. It describes the various ways the e-invoice can be obtained, in particular from the moment the e-invoice is transmitted in EDI format and invoice details are put on web sites up until the e-invoice is received in PDF forma via e-mail or the scanning of the invoice document with subsequent text extraction. It determines and sets out the legislative requirements of the electronic document, looks into the benefits and drawbacks of e-invoices and compares them with paper form. The thesis also explains the technical terminology related to e-invoicing (various types of document formats, international standards for encryption of electronic communication, electronic signature, etc.). Furthermore it outlines the use of data boxes for e-invoicing. The thesis includes in its last part a practical example of implementation process of e-invoicing in a particular company.

The objective of this thesis is to analyse the format of electronic invoicing ISDOC. The thesis focuses on purpose of the establishment of this norm and its practical application in the Czech business environment and in the process of a communication with the state administration through data boxes. It examines legal aspects of the electronic invoicing in the Czech legislative system, as well as the electronic signature usage. Furthermore it compares the format of the ISDOC norm with formats of the electronic data exchange systems, especially with the complex EDI and EbXML standards. The thesis points out the advantages and disadvantages of ISDOC standard. The economic system WinStrom 10 was chosen as a practical example of the electronic invoicing system. Finally, the thesis proposes the direction of the ISDOC future development, based on own research on small and medium enterprises invocing systems.

Although the e-Government was mentioned more frequently, especially because of data boxes, its origin dates back to 90th the 20th century. Then the first efforts to development of information systems began to connect various governmental offices. However, these efforts haven't been very successful. Subsequently, different e-Government services start developing and this is what the diploma thesis is about. First it outlines the progress of the e-Government. Then this thesis attempts to the e-Government services and also provides information about e-Government system in different countries. At the end there is described electronic data interchange, electronic invoicing and electronic archiving.

Thesis readers familiar with the issue of electronic billing in small and medium-sized companies and provide an overview of the various formats and communication channels, which in the deployment of electronic invoicing can be used. In each chapter set out in detail the advantages and disadvantages of different formats and channels of communication. In the practical part of thesis describes a solution of electronic invoicing and the potential risks in the implementation and operation of electronic invoicing. The theoretical part of thesis draws primarily from articles and is accompanied by actual observations of Internet magazines. The theoretical part should provide the reader with a comprehensive picture of the Czech market with the information systems like ERP and should acquaint the reader briefly is the history of ERP systems. Practical thesis describes the solutions implemented in a real company, their advantages, disadvantages and pitfalls. These solutions should serve the reader in the formation of ideas about how to access these issues and to highlight the factors that the theoretical part may not be noticeable.

My thesis addresses to matters of rising connectedness of Accounting and Information Technologies. It describes history of forms and techniques used in Accounting and also the possibilities and trends of Applied Informatics used nowadays in this field. The text accents to efforts of making the process of accounting more effective by reducing the cost, improving the quality and by shortening the time it can be done. The part of my thesis also mentions the level of regulation of the techniques used for processing the accounting from the point of view of national norms and also of International standards.