The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.

This thesis considers the proposed business plan – establishment of the shooting range, which outlines the present difficult conditions which exist in the society. Thesis is conceived as a project for investor with sufficient funding for implementation. It is derived from a complex analyses of the external and internal factors, changes and estimates of internal performance parameters aligned to the agreed strategic design. The aim is to produce a essential document which sets out a clear statement of the future direction of the business and its desired position including the identification of the resources required to achieve that goal.