Manka a škody v účetnictví a daních

Abstract

The chosen theme of my bachelor thesis is the issue of shortages and losses.The bachelor thesis is divided into three main chapters. The first chapter deals with general characteristics of shortages and losses, and the themes associated with, for example inventory, liability, damage compensation, insurance. In the second chapter I write about the financial aspect of shortages and losses. This chapter aims to capture the process of recognition of individual cases of shortages and losses. In the last chapter I deal with shortages and losses in terms of tax. There are examples where the shortages or losses is considered as non-tax or tax.