Přechod individuálního podnikatele na společnost s ručením omezeným

This thesis deals with a transition from an individual entrepreneur to a limited liability company. The thesis contains the information about the individual entrepreneurship (self-employed person) and the limited liability company. First, the general conceptions as enterprise and entrepreneurship are explained. Then the individuals are defined namely from a legal point of view and tax and accounting problems. Further, the basic characteristics of the limited liability company and the most important tax and accounting context are mentioned. In the next part of the thesis the transition from the individual entrepreneur to the limited liability company is generally defined. The core of the thesis is practical part that describes the concrete case of the transition from the individual entrepreneur to the limited liability company. Last but not least, the thesis contains analysis and evaluation of the financial statements and accounting of both entities. All financial statements are enclosed to this thesis.