Porovnání důsledků plynoucích z rozdílů mezi vedením účetnictví a daňovou evidencí v podniku zabývajícím se autodopravou

Zuzana FROMMOVÁ

Bakalářská práce

Comparison of consequences resulting from differences between accounting (double-entry bookkeeping) and tax accounting (single-entry bookkeeping) in the enterprize running the road transport business

Abstract:

There is important goal of every starting businessman to choose such a form of bookkeeping, which will be the most optimal and will fit the best his core business. If a businessman wants to make a business based on Trade certificate only, he can have single entry book keeping and we don{\crq}t need so good computer equipment or high costs for an accountant. Single entry book keeping, hasn{\crq}t got so high demands for any accounting books. According to the new rules, it is enough to keep records of receipts and expenditures realized in given period. But there is question, if this type of book keeping is sufficient for control of financial or another authority. If a businessman wants to establish a partner company, his cost of book keeping will be higher. The bases of good book keeping process make not only qualified human sources, but also the professional book keeping program. The program makes every output data for owners and investors, banks and other institutions. It stands to reason that book keeping is conclusive and truly displays economic reality of the company. It informs the managers about financial situation and gives them quality and quick information, which are important for financial and internal management of the company. It was obvious from tax calculation that single entry book keeping doesn{\crq}t insist on time period of receipts and expenditures, but on the time when the businessman receipts receives and expenditures pays. It is obvious from final calculation that taxation of an individual compared to taxation of a corporation isn{\crq}t profitable. If we consider the whole amount, which the individual has to pay, then we come to conclusion that amount paid by the individual is by about 66,7 % higher then the amount paid by the corporation.

Klíčová slova

účetnictví, daňová evidence, společnost s ručením omezeným, daně, podnikatel

Jazyk práce: čeština

Datum vytvoření / odevzdání či podání práce: 20. 4. 2007

Zveřejnit od: 20. 4. 2007

Identifikátor: 8560

Obhajoba závěrečné práce

• Vedoucí: Ing. Jana Schmidtmayerová

JIHOČESKÁ UNIVERZITA V ČESKÝCH BUDĚJOVICÍCH

Ekonomická fakulta

Bakalářský studijní program / obor:
Ekonomika a management / Účetnictví a finanční řízení podniku