Přechod z daňové evidence na účetnictví podnikatelů

Abstract

The central theme is the transition from tax records on accounting for entrepreneurs. The theoretical part are elaborated the theory of tax and accounting records and consequent transition from one system to another. At the beginning of the practical part is characterized firm Alena Holinková. It is also proposed on a real example the transition from tax records on accounting for entrepreneurs. It solves the area of inventory taking, closure of tax accounting books. This work proposes a new chart of accounts and internal guidelines for bookkeeping. In conclusion, it solves the modification of the tax base related to the transition and the overall impact of the transition.