Účetnictví versus daňová evidence individuálního podnikatele

Abstract

The aim of this thesis is a clear definition of business conditions for all individuals in the Czech Republic, legal aspects, management options in the form of voucher records tax records or accounts, the conditions under which the entrepreneur may decide to use lump-sum expenditure, income distribution and expenditure for collaborators or the conditions under which a person charged under civil associations and the like. Based on these facts, then this thesis will show the differences between management accounting and tax records for specific cases and then converts these theoretical principles into practical examples of management accounting in the accounting and tax records and to monitor the differences in the methods of processing documents. The conclusion of this work is intended to summarize the whole issue, as it analyzed the differences of each method, pointed out the practical experience of keeping tax records and bookkeeping.