Návrh nových vnitřních účetních směrnic u vybraného podnikatele

Abstract

The main focus of my bachelor thesis is to make internal accounting guidelines for an individual entrepreneur. The theoretical part deals with the legislation directives, their meaning and their basic division. I mention the principles for the development of guidelines, including the essential requirements. In the beginning of the practical part, the individual entrepreneur Antonín Trčka is described, next the present situation of an internal directives entrepreneur is analyzed. In the final phase are being suggested new internal directives.