The content of the thesis is a complex overview of development of ICT used in accounting since its beginning to the present. The thesis is devided into four chapters: General accounting forms and techniques and their development, Impacts of ICT on accounting, Modern approaches of accounting and Possible ways of further development.

This Diploma work is supposed to bring important information concerning the principles of outsourcing of taxable, accountant and wage services. The theoretical - methodical part is specialized on the explanation of the word "outsourcing", its principal, form and historical development. The problematic of advantages and disadvantages is being solved as well as the risks connected. The reasons for realization of outsourcing are being described and also the phases of development of outsourcing project and the mistakes during the implementation are being explained. A definition of outsourcing contract and its main belongings is also a part of this work. There was a concrete outsourcing agency - Auditmax,s.r.o., handling accounting, taxes and wages of external companies, chosen in the practical part. There is an analysis of present state of the agency, an identification of insufficiency and a suggestion of their removal using newly created procedures that would contribute to more efficient provision outsourcing services. The result is a complex of advises and measures that might be used by and outsourcing agency for further development.

The work deals with the outsourcing and offshoring finance and accounting, indicates the main advantages and disadvantages of outsourcing and offshoring finance and accounting, and seeks to highlight the possible approaches and procedures for the introduction of outsourcing and offshoring finance and accounting.

No description available.