Analýza a zhodnocení mzdového účetnictví ve vybrané obchodní společnosti

Abstract

The theme of the thesis is „Analysis and Evaluation of Payroll Accounting in Selected Business Company“. The theoretical part focuses on the characteristics of payroll accounting, the issue of labor relations, employee remuneration and provides an overview of various compensations in connection with the COVID-19 pandemic. In the second part the accouting, tax and levy aspects of wages are analyzed. The aim of the practical part is to analyse and evaluate the payroll accounting in selected joint-stock company Beta. The chapter includes the calculation of wages for various job positions.