Účetní a daňové aspekty mzdového účetnictví ve vybrané obchodní společnosti

Abstract

This bachelor thesis deals with payroll accounting in a selected business company. The aim of the thesis is to define payroll accounting in theoretical terms, to analyze and evaluate the payroll system in a selected business company. The thesis is divided into theoretical and practical parts. The theoretical part defines employment relations, basic concepts in the field of payroll accounting and employee benefits. It also deals with accounting and tax aspects of payroll accounting, such as payroll calculation, payroll taxation and payroll accounting. The practical part deals with the analysis and evaluation of the payroll system in a selected business company. It also deals with a detailed calculation of wages and their accounting. The practical part concludes with an evaluation of the payroll system and proposed recommendations for its improvement. The main methods used in the bachelor thesis were description, deduction and analysis.