Mzdové účetnictví ve vybrané obchodní společnosti

Abstract

The bachelor thesis deals with payroll accounting in a selected business company. The aim of the thesis is to define the payroll issues from the theoretical prespective and then to analyze and evaluate the payroll accounting in a selected business company. In the analysis of payroll accounting, various employment relations, as well as basic concepts such as wage, salary, fringe benefits and employee benefits, were introduced and described. Additionally, the thesis explains the taxation of wages, the possibility of tax rebates, social and health insurance, the calculation of wages using selected examples, and the accounting of wages. The main methods used in the bachelor thesis were analysis, description and procedure. Furthermore, the thesis includes an evaluation of payroll accounting in the business company presenting the basic data of the business company, calculations of wages for different employees, and accounting of these wages. Lastly, the thesis concludes with an evaluation of the business company, including suggestions for improvement in the accounting and benefits.