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Annotation: The bachelor thesis is focused on the assessment of receivables and liabilities within the framework of supplier-customer relations in a selected accounting entity from the point of view of automated data processing. The selected accounting entity is a small company deals with the laying of concrete floors. The work is devoted to the description of supplier-customer relations and their accounting, description of receivables and liabilities and their creation, methods of payment and termination. The work also illustrates on the characteristics of selected corporate information software and its subsystems. Further, it describes the documents within the framework of supplier-customer relations such as invoices issued, invoices received, deposit slips issued, deposit slips received, including their accounting. The issue of unpaid receivables and liabilities, their registration in the company and the creation of corrective items are also addressed. A SWOT analysis was used to evaluate the supplier-customer relationship, which was evaluated using the Fuller triangle method. In conclusion, the possibilities, advantages and disadvantages of the selected corporate information software in the processing of supplier-customer relations are evaluated and a possible improvement of data processing in this area is proposed.

The bachelor´s thesis deals with the analysis of closing works especially inventory, correction items, reserves, exchange rate differences, conjectural items, accruals, financial results and closing of accounts. After that, ac-counting closing procedures are applied to a specific capital company. Finally, the financial statement of the capital company is created. A balance sheet, a profit and loss statement and notes to the financial statements are part of the financial statements. Based on the results found, recommendations were made to the analysed company in the are of inventory, taxes and publication of financial statements.

In this thesis I have dealt with the analysis of financial statements prepared according to Czech law and experimentally converted to International Financial Reporting Standards (IFRS). Since the financial reports initially analysed belong to a Czech company that follows Czech law in its accounting, I subsequently converted the individual financial statement items to IFRS in an experiment. The literature review contains the basic terminology of both Financials statements prepared according to Czech law and those prepared according to the international IFRS regime. The International Financial Reporting Standards (IFRS) were enacted to enable better comparability of financial statements in an increasingly globalised world. The IFRS is only a reporting system that specifies how to proceed in accounting, in contrast to the Czech accounting regulation, which specifies how to book. Both the Czech and international regulations have a common goal, which is to ensure that the financial statements faithfully and fairly reflect the situation of the company. Even though both regulations are based on common basic principles, the reporting of individual items sometimes differs considerably. In the literature review, I deal with the areas of accounting I examine the corresponding reporting items in more detail and carry out a conversion in accordance with international standards. Thus, I also prepared financial reports as if the company would book according to IFRS. I carried out an analysis of the financial statements prepared according to Czech law as well as those derived experimentally. Following the analysis, I compared the results and explained what influence the respective set of rules has on the financial statements.

The thesis deals with the topic of economic crime, its classification, classification of accounting, accounting and tax fraud. An important topic of the thesis is the koncept of creative accounting, which outlines the possible manipulation or alteration of accounting statements and other fraudulent acts. Related to this are the masons why creative accounting is practiced. Primarily to modify data in favour of the company for sake of investors to make the company more attractive and in the opposite way to avoid paging high taxes. The types of accounting fraud and the auditing of financial statements are mentioned as well. Taxes are discussed along with tax frauds which play a major role in the practical part. The thesis contains a methodological description of the procedures used in the examination and evaluation of data. The practical part offers selected real cases of economic crime, known to the general public. The key isme is the processing of nationwide data of the tax administration in the field of tax kontrol of identical data from a selected territorial department. The collected data are graphically evaluated and compared. The graphs are enriched by linear regression lines for easier orientation. An Essentials part of the analysis is the evaluation of the complaints submitted to law enforcement authorities for the selected territorial units. The cases ended up mostly in dismissal. For the convicted subjekt, it is explained how the tax frauds are mostly committed. These are recurrent practices. The work deals lightly with the detection of tax fraud in the tax administration. Guided interview with experts on the subject are also conducted. Specifically, with an expert on economic crime Mgr. Vladimír Klíma and an expert from the sphere of financial administration Ing. Lukáš Košťál, who brings insight into the topic from a practical point of view. Finally, the hypotheses are evaluated on the basis of the data and information obtained from the interviews.

The diploma thesis deals with Inventory Controlling in a selected accounting unit. The aim of the diploma thesis is the analysis of controlling activities in the field of inventories and supplies, their evaluation and application to a selected company, including the determination of optimization proposals. Based on the analysis of control activities, the individual activities are then evaluated and optimization solutions in the area of inventory man-agement are proposed. The inventory analysis is performed in the company Impregnace Soběslav s. r. o., which deals mainly with the production and pressure impregnation of wooden pillars and sleepers. Based on the results obtained in the field of inventory management, the ABC method and the XYZ method for material classification are proposed. Furthermore, the FIFO method for valuing inventories at issue is proposed, and in the case of inventory budgeting, it is proposed to perform an analysis of deviations.

This bachelor thesis describes the international, interpretation rules of Incoterms and their use. With the rapid development of new technologies, international trade is also evolving. This is accompanied by updates to globally recognized clauses. The aim of this thesis was to describe and evaluate their use with emphasis on changes in connection with Incoterms 2020. The theoretical part deals with the topics of value added tax, accounting and Incoterms with a focus on changes associated with the amendment of clauses. In the practical part, an empirical survey was conducted using a questionnaire sent to companies that use Incoterms in their contracts. These companies were selected on the basis of export and import directories on proven internet portals. The contribution of the thesis lies in the description and evaluation of the Incoterms framework, associated with the issues of accounting and value added taxes. The thesis can thus serve as inspiration for companies that want to start adding Incoterms to their contracts and find out the necessary information. Here they will find both a theoretical description of the above-mentioned topics and links to important documents from which they can draw information. They can also find inspiration from companies that already use Incoterms in the form of a justification for using Incoterms, the most commonly used clauses and an evaluation of Incoterms 2020.

The main topic of this bachelor thesis is evaluate the area of settlement relations in the selected company. It is primary focused on the category of employees from the point of view of accounting and finance. There is characterized the settlement with employees, settlement of gross salary, insurance, other receivables and liabilities of business relations and their impact on financial analysis. The thesis contains a description of the selected company, horizontal and vertical analysis of receivables and liabilities. The topic of the bachelor thesis are also wages, their development in the selected company, but also subsidies and labor productivity and wage productivity. The aim is to apply the theoretical basis in the selected company. In the conclusion the overal analysis of the results, or suggestions for improvement.

Creation and innovation of study supports for selected subjects of the FEK follow-up study No. PRVA-22-025

The goal of this bachelor thesis is to analyse the influence that legal, tax, and accounting factors have that impact the employee welfare in a company. Certain influences are evaluated on how much they affect the employers and/or employees. Employee welfare is divided into three categories in this thesis - mandatory, stipulated, and voluntary. The applied research mainly focuses on the category of voluntary employee welfare. Two types of questionaires and semi-structured interviews with selected employers were used for the applied research. For social and demographic aspects that indicate which benefits are preferred research was carried out with employees, while among employers the legal and tax factors were the main focus. As part of the research, a comparison of employee welfare in two different companies was also conducted. Even though the two selected companies were vastly different in size and industry-specialisation, the differences regarding employee welfare were minimal.

The thesis deals with the issue of value added tax on the supply of goods to other EU Member States and the export of goods to third countries. The thesis also deals with exchange rate differences. It is important when trading with foreign companies to verify their VAT numbers, whether they are valid or not. The issue of value added tax is discussed with 4 examples with accounting and explanation, where in the first case the taxpayer is in another country and the second one is a non-taxpayer. In the case of export, the example is discussed where there is an export document (SAD) and there is not. As a result, if a company supplies to a non-taxpayer, it must report output VAT. The reverse is true if it supplies to a taxpayer, as it then supplies VAT exempt goods with a right to deduct. The other result is that if there is an export document (SAD) and it is certified by the customs, then the export is exempt from VAT. The conclusion, therefore, is that the entity must first verify the VAT number as per VIES system and then also that to reduce the tax burden it is advisable to trade with companies that are registered for tax. Another important fact is that the existence and confirmation of an export document is required when exporting to third countries.

Jaroš, D. Tax Aspects of Valuation Models Usage in Accounting. Bachelor thesis. Brno: Mendel University, 2021. The thesis deals with connections between Income Tax Law and accounting regulations in the field of balance sheet items valuation and presents findings in logic connections. It describes all valuation models. The principle of historic prices is confronted with situations when Income Tax Law has to solve the cases in which the usage of another valuation models is necessary. This means not only the revaluation of foreign currency items at the balance sheet date assembling and fair value model but also the valuation in cases of non-monetary contributions into business corporations. The issue of the subsequent research is the quantification of mentioned effects of revaluation in order to find out if the approach of Income Tax Law is reasonable.

Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.

The bachelor thesis describes the provision of reserves and examines their impact on the economic result and thus on the amount of tax liability of the accounting unit. The accounting unit fulfills the basic purpose of accounting by creating reserves and thus giving a true and honest view of the unit's economic performance. The bachelor thesis lists the accounting principles which the accounting unit must observe. It also cites laws, decrees, accounting standards that are related to the accounting itself. Primarily, the law for securing the income tax base according to which the individual reserves are assessed, is analysed. The practical part gives an analysis of the impact that creation of reserves has on the income tax base of a specific business corporation and is compared with the case of a business corporation that would not create any reserve provisions.

The main topic of this bachelor thesis is to analyze the possibilities and use of the accounting program for a selected agricultural company. The work is based on information provided by selected farms. These are mainly invoices received and issued and property cards. The thesis contains a theoretical part, where the reader gets acquainted with the specifics of accounting in the agricultural enterprise, valuation of acquired assets, cost calculations, depreciation of assets. Another part is the division of animal and plant production, which are specific to business in agriculture. The practical part is focused on the selected company and its subsequent characteristics, together with a description of the accounting program used by this entity. This part also includes examples of accounting procedures and defining advantages and disadvantages of the program when processing accounting data. Finally, the thesis focuses on possible improvement in the field of accounting data processing for the selected company.

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.

This work was supported by the SGS-2017-004 - Finance and Sustainable Development from the Perspective of Theory and Practice Project at the University of West Bohemia, Faculty of Economics. Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national economy and legislative framework related to providing activities as the religious legal person. Then the accounting and tax aspects of these entities are explained in relation to the article objective. The main objective of conducted article is to identify the weak points in two mentioned areas using the example of selected ecclesiastical institution (parish) and recommend changes leading to more efficiency in activities currently provided by the organization in the accounting and tax area. Authors used methods of literary research, qualitative research (semistructured interviews) and deep analysis of internal financial documents of analyzed organization to be able to identify weak points, asses their threatment and propose final solution that will be further implemented and used by the parish.

This bachelor thesis is focused on non-governmental non-profit organizations in the Czech Republic. Its main purpose is to analyse the procedure of closing accounts and preparation of financial statements. Accounting records obtained through interviews with an accountant of the chosen organization Alka Wildlife, o.p.s. are used for analysis. Firstly, annual stock-taking and closing accounting operations are analysed. It is followed by the calculation of the economic results and corporate income tax. Then the financial statement, which is composed of a balance sheet, profit and loss account and the financial statement enclosure is compiled. It is compared with the financial statement of the organization. Based on the conducted analysis the most occurring accounting errors of the organization are explored. Finally, measures to remove the errors and improve the methods and the procedures for the closing operations are proposed.

Charles University, Faculty of Pharmacy in Hradec Kralove Department of: Social and Clinical Pharmacy Author: Nikol Švorcová Supervisor: PharmDr. Jan Kostřiba, Ph.D. Title of Diploma Thesis: Analysis of Pharmacy Economy in the Hradec Kralove Region Introduction: The economy of pharmacies in the Czech republic is currently being discussed topic mainly due to the growth pharmacies belonging to chains. Within a few years there have been many highly discussed changes that have changed the pharmacy market and its character. Large companies, which operates a lot of pharmacies was established and these companies quickly increase number of their pharmacies. This has led to the emergence of so-called virtual chains, which help many private entrepreneurs in this area to maintain competitiveness. Between 2008 and 2015 was economy of pharmacies influenced by regulatory fees. The biggest problem of last years is the closure of pharmacies in smaller municipalities, which reduces the availability of pharmaceutical care. The Ministry of Health and the Czech Chamber of Pharmacists are finding a solution to these problems. Objectives: The aim of this diploma thesis is to evaluate the total financial health of selected pharmacies of the Hradec Kralove Region using methods of financial analysis based on a calculation...

Managerial accounting is subject of total set of information. Specification of this kind of accounting it that it appears only for internal users and its privacy. Managerial accounting is not regulated by the state, but it is closely connected to financial accounting, which is state-controlled. Main task of managerial accounting is to provide the necessary information for decision made by business manager. It shows them actual situation of many questions inside the company and helps them react to possible negative progress. Managerial accounting presents a series of tasks that are interconnected to each other. That means that it works like identification of actual events and helps managers to control the process of company working. Among the most important and known tools of managerial accounting belongs calculation, which shows used costs to every single product and determine the minimum price of mentioned product. Another important part of managerial accounting is budgeting, which helps managers calculate possible future values and goals and makes detailed plan of future amonds. Third part is called cost accounting and it helps to provide actual used costs in company. Last part of managerial accounting is variance analysis. It is necessary to make because it presents exploring of difference between planed values and actually provided.

This master thesis is dedicated to the analysis of the internal accounting regulations in the selected company. The main aim of the work is to evaluate the current system of regulation and to propose options for improving the established system. This topic is significant because according to many auditors, the absence of internal accounting regulation is one of the most frequently encountered errors in auditing the financial statements. Necessary data were obtained by interviewing of employees, observation of accounting process and analysis of internal documents. In the thesis were create 14 internal accounting regulations. The work also includes recommendations for company regards to internal accounting regulations. The main benefit of the thesis is provability improvement of accounting rules and principles for the company. It also should provide easier accounting problem solving process.

Předkládaný článek se zabývá hospodářskými aktivitami církevní organizace. Autorky se zaměřují zejména na účetní a daňová specifika vybrané organizace, na oblasti odlišné od podnikové praxe. Článek popisuje aktuální pozici církevních institucí v rámci národní ekonomiky a legislativní rámec limitující aktivity církevních právnických osob. V souvislosti se stanoveným cílem jsou vysvětleny účetní a daňové aspekty aktivit církevních organizací. Hlavním cílem článku je identifikace slabých míst ve dvou výše uvedených oblastech na příkladu zvolené církevní instituce (farnosti) a návrh změn vedoucích k efektivnějšímu zajištění činností sledované organizace v oblasti účetnictví a daní. K identifikaci slabých míst použily autorky metodu literární rešerše, kvalitativního výzkumu (polostrukturovaný rozhovor) a detailní analýzy interních dokumentů analyzované společnosti, navrhly způsob práce s informacemi v uvedených oblastech a doporučily řešení, které bude farností v budoucnu využito. Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national economy and legislative framework related to providing activities as the religious legal person. Then the accounting and tax aspects of these entities are explained in relation to the article objective. The main objective of conducted article is to identify the weak points in two mentioned areas using the example of selected ecclesiastical institution (parish) and recommend changes leading to more efficiency in activities currently provided by the organization in the accounting and tax area. Authors used methods of literary research, qualitative research (semistructured interviews) and deep analysis of internal financial documents of analyzed organization to be able to identify weak points, asses their threatment and propose final solution that will be further implemented and used by the parish.

Charles University, Faculty of Pharmacy in Hradec Kralove Department of: Social and Clinical Pharmacy Author: Nikol Švorcová Supervisor: PharmDr. Jan Kostřiba, Ph.D. Title of Diploma Thesis: Analysis of Pharmacy Economy in the Hradec Kralove Region Introduction: The economy of pharmacies in the Czech republic is currently being discussed topic mainly due to the growth pharmacies belonging to chains. Within a few years there have been many highly discussed changes that have changed the pharmacy market and its character. Large companies, which operates a lot of pharmacies was established and these companies quickly increase number of their pharmacies. This has led to the emergence of so-called virtual chains, which help many private entrepreneurs in this area to maintain competitiveness. Between 2008 and 2015 was economy of pharmacies influenced by regulatory fees. The biggest problem of last years is the closure of pharmacies in smaller municipalities, which reduces the availability of pharmaceutical care. The Ministry of Health and the Czech Chamber of Pharmacists are finding a solution to these problems. Objectives: The aim of this diploma thesis is to evaluate the total financial health of selected pharmacies of the Hradec Kralove Region using methods of financial analysis based on a calculation...

The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.

Internal guidelines is one of the key document in a company. The main aim of the thesis is to create chosen internal guidelines in the company, which is focused on manufacturing and in-stallation of electrical engineering and electronics, including familiarity with the basic con-cepts and information related to intercompany guidelines.

This bachelor thesis deals with outsourcing of accounting. This thesis emphasizes on understanding of outsourcing in general as a concept as well as a procedure, in which the relationship between the client and the accounting services provider is created. The present experience leads us to a situation, where there are a lot of accounting services providers on the market. An enviroment with high competition is estabilished and the accounting firms have to react with better services and perks, so they can obtain and sustain the competitive advantage against others. A lot of big corporations resort to dealing with the accounting internally. On the other hand the enterprenurial environment from the look of the outsourcing provider is enriched by the establishment of many new smaller firms and start-ups, which are more likely to use the benefits of outsourcing of accounting. The providers can obtain a competitive advantage by improving the services through internal processes, employee management or by providing the extra services like bank payments, issuing invoices, etc. The goal of this thesis is to provide the reader with some introduction to outsourcing of accounting from the stance of the accounting services provider, from corporation establishment to accounting of the single clients.

The main goal of this bachelor thesis is to provide complex information essential to correctly account all transactions concerning bonds in Czech accounting environment, particularly from the view of private sector enterprises. It explains in detail the legal form of bonds in Czech Republic, their pertinences and specific categories. It also contains theoretic commentary to accounting cases related to bonds, which a Czech investor or issuer can encounter in their accounting records. The practical solutions to these cases are shown in examples, regarding various types of bonds and in compliance with Czech accounting legislation.

The goal of the thesis is to offer a comprehensive view of the issue of value-added tax and its representation in accounting. The thesis is divided into two basic parts: theoretical and practical. The theoretical part focuses on value-added tax legislation and on the basic terms and concepts used in the thesis. Later, it briefly deals with the development history of tax and tax rates. The thesis also introduces basic principles of VAT accounting and later describes problematic accounting cases in terms of value added tax on a theoretical level. The practical part covers the presentation and reporting of selected accounting issues and later the representation of these issues in the value-added tax return form and in the control statement.

The aim of dissertation is to summarize effect of retention money on selected construction company financing and profit or loss. In the introduction, there is accountancy and its status in company management defined. Following issues are attributes of claims, credit management, definition of retention with its accountancy impacts, method of its release and financing. Applied part deals with analysis of receivables and retention structure in particular company. This thesis investigates management and evolution of retention money using selected ratios, including method of financing. Along with previous there are enhancement steps for effective retention management recommended and proposal of credit management accounting directive elaborated.

The aim of this thesis is to compare the rules of accounting of subsidies for public sector entities of the Czech Republic and the Russian Federation. The thesis contains theoretical part and examples of accounting treatment of subsidies for each of the countries. The theoretical part is focused on the definition of the public sector in general and its organization within the country, methods of financing both of the countries emphasizing subsidies in territorial budgets and an overview of selected accounting rules enshrined in the legislation of the Russian Federation and the Czech Republic, together with the accounting practices in selected accounting operations.

The bachelor thesis focuses on issues and specifics of the allowance organisations. This topic is divided into theoretical and practical part. The theoretical part focuses on inclusion of the allowance organisations into nonprofit organisation, whose main purpose is not achieving profit. Furthermore allowance organisations, the way of their financing and the accounting are characterised. The practical part focuses on the analysis of the revenues, costs, profit or loss and some ratios.

The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.

This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.

More and more people are employed in tertiary sector, a service one. Therefore a lot of research works is focused on these activities. This bachelor thesis deals with the topic of management of accounting services for school facilities. The work explains concepts as a service and its characteristics, the specifics of providing of accounting services for school facilities. The goal of the thesis is the analysis and suggestions for improvement of the accounting services that are offered and provided for schools by the observed company. All the survey insists in to the analysis of market conditions and the internal environment of the chosen company based on gaining available information about the chosen company and its analysis, marketing activities, the customer need analysis based on the primary data, the characteristics of development trends and finding the economic position of the company. The analysis draft for improvement of the provided services and the provision of the competitiveness of the company.

This bachelor's thesis deals with the accounting basics and discloses the accounting form of domestic recording studios. The theoretical knowledge about principles, methods, evaluation of assets and liabilities, users of accounting, the categories of enterprises, journalizing and posting, the entries of balance sheet and statement of profit and loss is described and applied to the recording studio. The objective of the work is to define the accounting basics and to show the recording studio in from the point of accounting and economical view. Therefore, the work describes the main items of long-term tangible and non-tangible assets and describe how the domestic recording studios looks like, what services do they offer and what is their economic activity. Already in theoretical part of the work are some of the specifics described, for example in the conflict of accounting principles, evaluating of non-tangible assets, in depreciation while some of those specifics are unfold in the end of the work. Hypothesis is, that accounting of recording studio is specific and different compared to the accounting routine. This thesis was disproved. Accounting of recording studio is mainly not different from accounting routine. The methods of bachelor's thesis were investigation via internet sites, own experience visiting recording studio and author's creating and verifying of hypothesis through the annual reports of some recording studios.

This bachelor thesis is focused on comparison of the management of tax records and the accounting of an individual entrepreneur engaged in craft trades, in one year. The thesis is divided into the theoretical and practical part. The theoretical part deals with the description of the systems which the entrepreneur can choose to record his business activities. Furthermore, their legal regulations, the ways in which they can be used, and the procedure in case the entrepreneur decides to change the registration system or if he is forced to do so. In order to compare the two systems, an opening balance sheet is compiled in the example, and the economic transactions entered into in the course of 2016 are based on both methods. The solution of the example is divided into two parts in which the theoretical knowledge is applied. The first part is devoted to the accounting solution of the example, the second one is solved if the entrepreneur has led the tax records. The results of both systems are achieved by analytical processing of individual transactions, which are then compared between the two systems.

The bachelor thesis on the theme Accounting and tax implications of provisions focuses on the problem of provisions in the Czech accounting and tax legislative, definiton and analysis of the impact on gross profit and tax base. In the first part of the thesis legislation and treatment of accounting provisions and tax provisions are described. In the next part there is described the difference between tax and accounting implication in case of calculation of net profit and tax base. This theoretical knowledge is applied in the analysis of existing Czech company. There are analysed all the provisions which the company presents in its financial statements and notes for the accounting period.