Finanční aspekty založení podniku

This bachelor thesis defines in the first chapter of the theoretical part some important terms connected to this topic. The second chapter of the theoretical part considers taxation of wages and earning of entrepreneur. In the third chapter are mentioned legislative forms of entrepreneurial activity especially their dependence on the amount of share capital and personal liability. Influence of accounting legislation and some accounting principles are object of chapter forth. The last three chapters of the theoretical part are attended to the following documents: business plan, business budget and financial plan. At the beginning of the operative part, the fictive company called APC účetnictví, audit s.r.o. is introduced by means of business plan. Business budget and financial plan are presented in the second chapter. These documents respect requirements for distinction of VAT and non VAT-payer and also various options of capital financing. In the last chapter of the operative part I evaluate expedience of business activity with respect to various options of capital financing and enterprise as VAT or non VAT-payer.