Vedení evidence podnikatelské činnosti individuálního podnikatele

Bachelor thesis follows the issue of bookkeeping of sole trader's economic activities. The first part focuses on legal regulation of sole proprietorship in the Czech Republic, defining basic terms and the process of obtaining the trading licence for unqualified trade. The rest of the thesis deals with tax records keeping and accounting. To be specific, information on subject and form, ways of defining and valuing assets and liabilities, technique of recording items of assets and liabilities and flow variables and also on obligations arising at the end of tax (accounting) period, all for both types of bookkeeping, are included. The thesis also draws attention to selected differences between tax records keeping and accounting and their tax impact as well as to possibilities of tax optimization. In the final part, there is an overall example which serves as an illustration of practical use of tax records keeping and accounting and as a tool to compare the tax impact of bookkeeping method choice in one tax period horizon.