Odlišnosti daňové evidence a vedení účetnictví

Bachelor thesis deals with tax records and double-entry bookkeeping. In the theoretical part we are familiar with the legislation, it defines the difference between them, who is obliged to keep tax records and who can choose whether to keep double-entry bookkeeping or to capture income and expenses, assets and liabilities using tax records. The practical part is the example of an individual entrepreneur, who keeps tax records, shown in comparison with the method of double-entry bookkeeping and detects the transition from tax records to double-entry bookkeeping. In conclusion, the recommendation is given that in this case is advantageous to choose the transition