Porovnání účetnictví individuálního podnikatele a společnosti s ručením omezeným

The bachelor thesis focuses on the accounting of individual entrepreneurs and limited liability companies. First, both entities are legally defined; then, accounting units and their accounting responsibilities are defined. The main part of the thesis is devoted to bookkeeping in the areas typical for the particular type of entity. The most important difference is in the operations related to the account of the individual entrepreneur and its equivalent for LLCs – basic capital; this follows from differing forms of liability. On the other hand, keeping books for stocks or salaries, does not differ significantly. At the end of the thesis, a comprehensive example demonstrates the rules and procedures from the previous sections on two fictitious accounting units. Most of the operations during the first business year, as described throughout the thesis are thus shown in practice.