Účtování organizační složky podniku zahraniční právnické osoby v České republice

Abstract

Abstract Accounting of the Organizational Constituent of an Offshore Corporate Body in the Czech Republic Hana Milanová The aim of this master thesis is to elaborate the procedure of Accounting of the Organizational Constituent of an Offshore Corporate Body so that the accountants, who account the Organizational Constituent can use this thesis as an accounting instruction or eventually as literature, where they can find a solution for an equivocalness while accounting. For achieving the aim mentioned above, the thesis is divided into three main parts. The second chapter is concerned with the general characteristic of Organizational Constituents especially its legal nature. The third chapter deals with the theoretical elaboration of accounting problems with specifics of Accounting of the Organizational Constituent. The fourth part takes the theoretical knowledge from the previous chapter and applies it to an Accounting concrete example of the Polish Organizational Constituent. The questions of Accounting of the Organizational Constituent in pracitce are cleared up on chosen accounting examples.