Srovnání účetních systémů v České republice a ve Spolkové republice Německo
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Vysoká škola báňská - Technická univerzita Ostrava
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The bachelor thesis deals with comparison of accounting in the Czech Republic and in the Federal Republic of Germany. It characterizes the substance and importance of selected accounting systems focused on compilation of financial statements theoretically. Moreover, the individual items of the balance sheet and the profit and loss statement are compared. The detected differences are analyzed.
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Czech accounting system, German accounting system, comparison, legislation, accounting principles, financial statements, balance sheet, profit and loss statement