This thesis is focused on operations with company that are defined in the Czech accounting standard No. 011 and their booking in the company accountancy. Operations with company bring a lot of specialities in the sphere of economy, accountancy, justice and taxation, that cannot be find in other spheres. These operations take very long time. The Czech accounting standard No. 011 is a directory statute recommending how to account operations with company. The Comercial Code and the Civil Code contain juridical aspects of transactions with company. Man have to known the tax problems of operations with company too. Operations with company may seem very difficult but on the other side man can dispose of the whole firm on the basis of one contract. It is easy, comfortable, fast, cheaper and profitable. Man can find selling of company and hiring of company in the praxi in the practical part of the thesis. Problems of operations with company are presented by SACH, spol. s r. o. and Podblanicko Louňovice, a. s. Both companies account transactions with company according to the Czech accounting standard No. 011. A reader can find impacts of the operations on the balances and statements of income of SACH, spol. s r. o. and Podlanicko Louňovice, a. s. in the practical part.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:48793 |
| Date | January 2008 |
| Creators | VESELÁ, Martina |
| 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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