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

Zuzana FROMMOVÁ

Bachelor's thesis

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:

Cílem této práce je ukázat rozdíly ve způsobu vedení účetnictví a daňové evidence u vybraného subjektu, znázornit jak účetní diference, tak daňové dopady na daný subjekt. V teoretické části této práce se zabývám stručnou charakteristikou, jak daňovou evidencí, tak účetnictvím, jejich výhodami a nevýhodami způsobu zaznamenávání hospodářských operací a odlišnostmi v právních normách, podle kterých je nutné postupovat. Praktickou část tvoří porovnání způsobu vedení daňové evidence a účetnictví u vybraného podniku zabývajícím se autodopravou. Rozdíly spočívají jak ve způsobu stanovení daňového základu, tak i v ostatních operacích, které jsou možné jen v určité formě vedení účetnictví.

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. Tax evidence is very similar to single entry book keeping, but it is less administratively dificult. In fact, this book keeping is much more simple in a methodical way and we needn{\crq}t have so big demands, for example computer equipment or wage costs for accountants. In a very similar way to a book keeping, it limits asset components which are subject to accounting. It also establishes the methods of rating of the asset and debits, but there isn{\crq}t any form of the tax evidence specified. It is prescribed only to save the tax evidence for all periods of taxation for which the term for assessment of a tax, that is established by the law of income tax or by a special regulation, hasn{\crq}t finished. 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 30,5 % higher then the amount paid by the corporation.

Keywords

účetnictví, daŇová evidence, ocodní společnost, daně, podnikatel

Language used: Czech

Date on which the thesis was submitted / produced: 11. 9. 2009

Accessible from:: 11. 9. 2009

Identifier: 16549

Thesis defence

• Supervisor: doc. Ing. Jindřiška Kouřilová, CSc.

University of South Bohemia in České Budějovice

Faculty of Economics

Bachelor programme / field:
Economics and Management / Accounting and Financial Management