Účtování nákladů v České republice a v Ruské federaci

The aim of this bachelor thesis named "Accounting for costs and expenses in Czech republic and Russian federation" is to judge hypothesis that accounting for costs and expenses in Czech republic is the same as in Russian federation by comparing these two systems, their principles, legislative documents, external and internal impacts in the countries. The thesis is divided into the theoretical part and practical part. The thesis is divided into theoretical and practical parts. The first chapter is dealing with the Czech accounting system, methods of dividing costs and expenses and methods of their accounting. The next three chapters of the theoretical part are dealing with accounting in Russian federation from the perspective of financial accounting and tax accounting. The practical part is a demonstrative example of costs and expenses accounting in both accounting in both accounting in both accounting systems in a particular firm.