Přechod z daňové evidence na účetnictví podnikatelů

Abstract

The subject of this bachelor´s thesis is to describe the transition from tax records to the accounting for entrepreneurs. Definition of the conditions and procedure for the transition from tax records to the accounting and to suggest the transition from tax records to the business accounting to an entrepreneur dealing with construction work. In the theoretical part, the criteria define the terms and procedure for the transition from tax records to the accounting for entrepreneurs and also conduct of the operations was compiled for the accounting and tax respectively. The practical part is the application of the acquired theoretical knowledge.