Konkurz – jeden ze způsobů řešení úpadku obchodní společnosti v insolvenčním řízení

Abstract

The dissertation focuses on the theme “Bankruptcy – one of the ways to solve the collapse of a business company in the proceedings of insolvency”. The main aim is to assess the way of solution in case of collapse of a joint-stock company by declaring it bankrupt, to assess the individual processes from the time of the adjudication of bankruptcy to its cancellation in practice with the stress put on the solution of accountancy and tax issues. The second chapter defines the basic terms related to the collapse solved by bankruptcy. The third chapter analyses the accountancy and tax aspects of bankruptcy. The fourth chapter evaluates the way of solution in case of CC Systems, joint-stock company, liquidation by declaring it bankrupt with the stress put on accountancy and tax issues. The methodology of accountancy, such as right and purposeful chart of accounts to apply the accounting principles successfully and to balance the books of accounts, statements and reports for the needs of courts, and the solution of advance payments deducted at the tax from employment for the period of the agreements for the performance of work related to the real income of an employee with the calculation of amounts, which are the basis for confirmation of taxable incomes, have not been published in the Czech Republic yet and will be beneficial for keeping the accounting during the proceedings of insolvency.