Přechod z daňové evidence na účetnictví individuálního podnikatele

Abstract

The bachelor thesis deals with the transition from tax records to accounting. The main objective of the bachelor thesis is to propose an appropriate procedure for the transition from tax records to individual entrepreneur's accounting. The first part describes the characteristics of tax records and accounting. The second part focuses on the characteristics of the individual steps that lead to the transition from tax records to accounting. The last part focuses on the transition from tax records to accounting of the selected entrepreneurial subject, including the focus on the tax impact.