Analýza účetních a daňových transakcí v prostředí vybrané obchodní korporace
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The main objective of this diploma thesis on the topic ”Analysis of accounting and tax transactions in environment of selected business corporation” is a comprehensive analysis of accounting and tax transactions. The partial objective is to determine whether the main accounting values, principles and procedures are properly followed. The second chapter theoretically defines the main accounting values, principles and procedures as well as the theory of provisions, allowances and transfer pricing, which will be used as a basis for the following analysis in chapter four. The third chapter includes a general description of selected business corporation including its structure, brief history and future visions. The fourth chapter is focused on the analysis of accounting and tax transactions in environment of selected business corporation, including a SWOT analysis. The last chapter deals with the overall summary of the previous chapters and total evaluation of this diploma thesis.
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Accounting principles, analysis, accounting transactions, tax transactions, provisions, allowances, transfer pricing.