Účetní a daňové aspekty vybraného bytového družstva

Abstract

The aim of the thesis is to explain in detail the problems of housing cooperatives. Focus primarily on accounting and taxation in a housing cooperative and show some practical accounting example. I looked in detail on the accounting and taxes of the selected housing cooperative. Analyzing his directives, which are obsolete, illuminated the accounting of the housing cooperative, and looked at the tax returns of this cooperative. I worked out a practical example of how to transfer an apartment to a new tenant. It compared the 2014 and 2015 balance sheets as well as the profit and loss statements for the years 2014 and 2015. I have tried to correct some of the imperfections in the directives and to bring them to the attention of the chairwoman. The housing cooperative is at a loss, but we can not evaluate this loss in a negative way and it is not an obstacle to the existence of a cooperative. The main finding is that the cooperative directives are obsolete, not updated and have been forgotten to update as the changes in accounting since 2009 have been large. Based on an analysis of these directives, it is possible to correct them.