Komparace účetnictví a daňové evidence u individuálního podnikatele

This bachelor's thesis compares tax accounting and financial accounting of an individual entrepreneur. It defines their concept according to the legislation, their nature and basic principles. Furthermore, it describes individual correlative differences in managing these two types of statements, specifically tangible assets, intangible assets, inventories, accounts receivable, accounts payable and reporting of foreign currency. The thesis analyzes different ways of calculating the tax base at the end of the tax year and describes the process of closing the books. This work also deals with the problem occurring when converting from tax accounting to financial accounting. The end of this thesis covers an applied example which shows reporting of an entrepreneur when using tax accounting or alternatively financial accounting and subsequently compares calculated tax bases.