The diploma thesis is dedicated to tourism. It examines historical development and legal framework of tourism, attemps to discuss the accounting, tax and tour prices calculation. The focus is nevertheless on accounting of the arrangement of sale of tours with the posibility of comission capturing, accounting of advances or cancellation fees, accounting transactions denominated in foreign currencies or vouchers viewing. It describes value-added tax as well as income tax. Attention is paid to the company Čedok in order to show some areas of financial statement of this company together with general accounting principles. The thesis is accompanied by several examples, tables and graphs.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191580 |
| Date | January 2013 |
| Creators | Koudelová, Martina |
| Contributors | Müllerová, Libuše, Janhubová, Jaroslava |
| 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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