Účetní a daňové aspekty společenství vlastníků

Abstract

Bookkeeping of Owners Associations is different from bookkeeping of another nonprofit organizations and few know how accounting for Owners Associations works and which methods are used here. The purpose of the Bachelor Thesis, entitled Accounting and Tax Aspects of Owners Associations, is to characterize the Owners Association in general, to approximate bookkeeping for Owners Association in practice and to compare several selected Owners Associations from several points of view. The main used method is the method of the procedure. The theoretical part defines the basic terms for better orientation and familiarization with the relevant legislation. In the practical part, a practical application method is used to better understand accounting practices for the Owners Associations in practice. In addition, four Owners Associations are compared in the practical part from several points of view using a comparative method. The characteristics of the selected Owners Associations are complemented by specific accounting cases caused in 2016. Based on these characteristics we can see that charging and repayment of the loan received, accounting for rental income from non-residential premises and accounting for the costs of managing the house are specific. By comparing the selected Owners Associations, we have found out that the different Owners Associations differ from each other and they have different approach to the solution of certain situations. The benefit of this thesis is in particular the understanding of the specific properties of the Owners Associations and the functioning of their bookkeeping in practice.