Účetní a daňové aspekty mank a škod u podnikatelských subjektů

Abstract

In the Bachelor paper I dwell on accounting and tax aspects of the shortages and losses. First part is focused on the shortages and losses term definition. The inventory and natural reserve decrease is also described here. Further I mention kinds of employer and employee responsibility including the compensation for the incurred loss. In the following part is described this problems from the accounting view. The example for the formulation on the whole norm of the accidental losses is also mentioned here. Last part devoted to the tax view on the shortages and losses. Namely from the income tax and value added tax view.