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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

The main goal of the bachelor thesis is to describe and clarify the process of taxation of individual entrepreneurs' incomes. The thesis consists of practical and theoretical part. Theoretical part is focused on possibilities of keeping records of an individual entrepreneur, calculation of tax base from economic result and construction of tax. In the practical part, the theory is applied on the example, which is solved in an accounting, tax evidence and with the use of fixed expenses. Final survey describes the attitude of college students to doing a business as an individual and being an employee.

Bachelor thesis shows the economic activity of individual entrepreneur. At the beginning it is defined legislative significance of tax evidence and accounting. Individual chapters compare intangible assets, fixed assets, company car, depreciation of assets, resources, payroll evidence, foreign currency and VAT using both methods. There is described the method of calculating health insurance and social insurance. Thesis analyses the process at the end of tax year in keeping tax evidence and describes the financial statements. At the conclusion is a practical example that compares economic result and tax base in keeping tax evidence and accounting.

This thesis compares the tax evidence and accounting of an individual entrepreneur. It summarizes the legislative framework which characterizes a business in the Czech Republic and deals with the legal standards governing tax evidence and accounting. It discusses the cash base, the accrual base and the influence of these two principles on the tax base of the self-employed. It also compares these two types of reporting in terms of formal arrangements. The practical section of the thesis offers a complete example with a sample of procedures for keeping tax evidence and accounting records and their differences. The final part of the example summarizes the main presumption of the work, namely that under certain conditions the impact on the tax base of an individual is the same in total from both approaches.

Consortium without legal identity is one of the possible ways of cooperation among natural persons and companies and is modified by law 40/1964 Sb., part VIII § 829 to 841, as amended by following Acts, editing the liability law. This work focuses on conducting of the accounting procedures of the consortium without legal identity and is divided into theoretical and practical part. The theoretical part, which is mainly based on special literature, answers the questions of foundation and dissolution of the consortium without legal identity, taxation, ways of conducting of the accounting procedures and tax evidence of the consortium without legal identity. The practical part applies the above mentioned points on specified consortiums ``A{\crq}q and ``B{\crq}q since the year 2007 till today. More closely this part focuses on differences of booking in consortium and splitting up the share among the participants. The last part of this bachelor{\crq}s work summarizes the results of the comparison of ways of conducting the accounting procedures throughout the years and adds the improvement suggestions.

The goal of this thesis is to compare regular accountancy and simplified accountancy called tax evidence and to decide which system is more suitable for a farm of a private farmer as for labour consumption, financial and tax benefits for the farm management and restrictions by regulations.

The aim of this diploma thesis is to explain the problematic concerning leadership tax evidence or accountancy of private farmer. This work is focused on accounting in agriculture specificity too. The part aim of this work is the identification of specificity, especially animals. This diploma work is divided into two parts. The theoretical part of this thesis contains whole term agriculture, general characteristic of agriculture production and legal regulations, characteristic and description tax evidence and accountancy. In the practical part is demonstrates accounting in tax evidence and accountantancy particular private farmer. Last but not least one example is shown, how the accounting in the tax evidence and accountancy.

The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.

I focused my bachelor thesis on individual who decided to set up his/her own business. My aim was to summarize basic essentials that the individual businessman has to fulfil in order to run his/her business according to laws. The essential part of my thesis is about tax evidence and accounting. More suitable system for businessman was presented in the example.

This thesis is focused on individuals who decided to set up their own business. It describes all steps and conditions necessary to establish and carry on the business according to the Czech legislation (i.e. registration with competent authorities, payments for health and social insurance, tax payments). The major part of the thesis deals with the main entrepreneur's obligation - keeping an evidence in order to calculate the individual income tax. This evidence can be in the form called "tax evidence" based on cash basis (in other word it means evidence of incomes and expenditures). One chapter also deals with the question of the transition between the tax evidence and the accounting. The last chapter shows a practical example of keeping tax evidence, calculating tax liability and height of the insurance including completed forms.

The bachelor work deals ``Change from tax evidence into accounting (double entry){\crqq}. It{\crq}s divided into a theoretical part and a practical part. The theoretical part describes the legislation conditioning the duty to change from tax evidence into accounting and describes the process of this change. The theoretical part draws from the valid legislation, from the publications and articles themed the change from tax evidence into accounting and also draws from the on-line resources. The goal of the practical part is to apply the theoretical finding to the change from tax evidence into accounting of a concrete businessman, who is obligated to change into accounting on the date 1/1/2006. The practical part targets transferring businessman{\crq}s items of assets and liabilities from tax evidence into accounting. In the following the tax incidence is analysed. The result of this analysis presents a businessman{\crq}s decision how to take measure of the change from tax evidence into accounting in term of income tax and insurance payments (social security and general health insurance).

The Amendment of the Act on accounting came in force on 1 January 2004. This cancelled previous single entry book-keeping and established the tax evidence. In the Czech Republic currently exist two accounting systems {--} double-entry book-keeping and tax evidence.