Teoretické a praktické aspekty podnikání v pohostinství

Abstract

This thesis describes the characteristics of business in the hospitality industry in the Czech Republic with focus on an example of the selected companies during the economic crisis. Business in the hospitality is an important part of the economy and tourism. The aim of this thesis is to characterize the accounting and tax aspects of business in the hospitality industry on the example of selected companies and to focus on the important groups of accounts, such as cost, revenue, inventory, payroll and income tax and profit.