Komparace finančního účetnictví individuálního podnikatele a společnosti s ručením omezeným

The aim of the bachelor thesis is to describe and compare significant differences in the reporting of accounting information at an individual entrepreneur based on a busi-ness license on one hand and at natural person doing business through the limited com-pany on the other. The introductory part of the thesis focuses on explaining the basic concepts associated with the business process. It follows with a description of the legis-lative framework of accounting aimed at defining the accounting unit and their catego-rization, the scope of accounting, the scope of preparation and publication of financial statements from the perspective of both the individual entrepreneur and the limited liability company. The conclusion of the thesis focuses on differences in the accounting of selected issues or transactions (personal consumption, depreciation, provisions, distri-bution of profit or loss) for both types of entities. Completion of the work provides a summary of findings.