Purpose of my thesis is to analyze the process of adaptation economic results on the basis of corporate income tax for a business entity dealing in international and domestic transport. The issue is very extensive and the thesis, therefore, describes briefly the closing work, the accounting methods and procedures including accounting adjustments in accordance with Act No. 563/1991 Coll., On Accounting, Act No. 586/1992 Coll., On Income Tax, Ordinance No. 500/2002 Coll. and other related legislation with an indication of a simple practical example.