Účetnictví versus daňová evidence v podmínkách individuálního podnikatele

This bachelor thesis captures individual entrepreneur and his economy. In the beginning, several basic terms are defined. Furthermore, the work deals with the legislation of accounting and tax records. The next chapter shows the difference between tax records and accounting in several selected areas. Subsequently, the thesis describes the transition from tax records to accounting and vice versa. At the very end of the thesis there is a practical example where the economic result and the tax base formation are compared in accounting and tax records.