Přechod z daňové evidence na účetnictví u vybraného podnikatele

Abstract

The bachelor thesis deals with the problematics of the transition from the tax records to the accounting at selected entrepreneur. Its aim is to analyse and propose a framework procedure for the transition from the tax records to the accounting of entrepreneur MVDr. Jiří Koudelka. The theoretical part of the bachelor thesis characterizes both accounting and tax records, points out the significant differences between these two systems and clarifies the procedure for the transition from tax records to accounting. In the practical part of the bachelor thesis there is a presentation of the entrepreneur, a thorough inventory taking of property and liabilities, the construction of a transition bridge the construction of a chart of accounts and an internal directives and analysis of the tax impact.