Dluhy v účetnictví společnosti s ručením omezeným

The bachelor thesis deals with the issue of debt accounting in a small company – a hotel facility in the Czech Republic. The thesis is structured from theoretical and practical part. The theoretical part deals with the Accounting Act, the Business Corporations Act and Czech Accounting Standards. Furthermore, the typology of liabilities in the balance sheet, exchange rate differences in accounting and accruals in accounting for liabilities of a limited liability company are discussed.The practical part deals with the accounting of individual examples of the company practice. Accounting examples are accounted for, in particular rental payments, liabilities arising from lease contracts, lease and service payables, payables to employees, clearing of social security and health insurance payments, settlement of social security and health insurance payments paid by employers, social security settlement and employee's health insurance, personal income tax, dependent activity, bank account payables.The aim of the work was to analyze the accounting of liabilities in a limited liability company, in the context of legislation, accounting in the balance sheet and other financial statements and other factors that affect the reporting of the company's debts. Another objective is to give an example of accounting for debts in a company limited liability accounting. The main and partial objectives have been met.