Přechodné účty aktiv a pasiv

Abstract

Bachelor's thesis deals with temporary accounts of assets and liabilities. The first part deals with the regulation of accounting and basic responsibilities for its management, general characteristics of the temporary accounts of assets and liabilities, their division. Another part of the work deals with the inventory and temporary accounts of assets and liabilities in the internal guidelines. In the practical part is the assessment of the effects of time dissolve complex prepaid expenses on tax liability in periods with a decreasing rate of income tax.