Problematika účetního a daňového odpisování u individuálního podnikatele

Abstract

The subject of this bachelor thesis is defining the problem in accounting and tax depreciation of fixed assets as for an individual entrepreneur. In its introduction the thesis is focused on a definition of fixed assets, the analysis of methods of their depreciation and amortization calculations both in terms of accounting and taxation. In the second part, there are stated basic entry data of the entrepreneur. In the third part, there are applied theoretical presumptions on a specific business entity. It includes a calculation of new accounting depreciation, its comparison with a current state whereas the analysis of the findings is finally conducted.