The graduation theses "VAT in accousting" deals with a presentation of value added tax in accounting and with a comparing of both of these systems. It includes an analysis of common elements like a subject, object, obligatory filing, accounting and tax documents and a variable of time. Accounting of input and output tax including accounting of final tax liability is described in a practical part. In conclusion I defined a concrete process of accounting of payments on account and credit and debit notes.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76649 |
| Date | January 2009 |
| Creators | Vomočilová, Pavlína |
| Contributors | Müllerová, Libuše, Mezerová, Jana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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