Účetní a daňové hledisko opravných položek

Abstract

Bachelor thesis is focused on importance of adjustments from accounting and income tax point of view.The goal of the thesis is to evaluate adjustments from these points of view to describe their creation process and analyze creation adjustment in select company.The thesis is written from theoretical and practical perspective. In the theoretical part are for example the main accounting principles and inventory, which is closely associated with creation of adjustments. This part describes the characteristics of terms receivable and adjustments. Next part describes the procedure of creating adjustments to individual asset types. The second part of this thesis analyses the setting of accounting adjustments within accounting entity and universally examples.