Analýza postupu přechodu z daňové evidence na účetnictví u vybraného podnikatelského subjektu

Abstract

The bachelor’s thesis deals with the analysis of the process of transition from keeping tax records to bookkeeping at a selected business entity. The theoretical part contains the characteristics of keeping tax records and bookkeeping, their subject and purpose, the recording methods and the necessary steps to close the tax period (or accounting period). The next part of the bachelor’s thesis contains an analysis of procedure for the transition from keeping tax records to bookkeeping, in theory and in application to a specific business entity. The last part of the bachelor’s thesis contains a specific proposal for the transition procedure from keeping tax records to bookkeeping for a selected business entity.