Legal regulation of accounting of entrepreneurs

66 The thesis is "Legal regulations of accounting" Summary The purpose of my thesis is to analyse the legal regulations of accounting for entrepreneurs. The reason for my research is to know about the regulations of accounting, to compare the accounting regulations of Czech and foreign legal entity, to better understand the rules for an harmonization of accounting legislation and to discover the regulations of auditing. The thesis is composed of five chapters, each of them dealing with different aspects of legal accounting regulations and various topics. First Chapter contains main information about the history of accounting. Chapter Two is introductory and defines the basic terminology used in the thesis and the main legal definitions for accounting. The chapter is subdivided into six parts. Part One describes what an accounting entity is and explains what legal entity should provide accounting in accordance with the legal regulation. Part Two deals with the main goal of accounting. Part Three treats of bookkeeping. In the fourth part the attention is paid to the fiscal period for legal entity. Part Five recommends the registration obligations for the financial statements. Part Six concentrates on problems resulting from the variation of the obligations for Czech and foreign legal entities for bookkeeping...