Převod podnikání fyzické osoby do společnosti s ručením omezeným

Diploma thesis deals with the transfer of individual entrepreneur to a limited liability company. The theoretical part describes individual entrepreneurship and a limited liability company from legal, accounting and tax perspective. Further, it describes advantages and disadvantages of both forms of entrepreneurship. The main aim of the thesis is to analyse two forms of transfer of individual entrepreneur to a limited liability company namely deposit and sale of business establishment from accounting and tax point of view. The aim is also to evaluate difficulty of both methods of transfer. Practical part describes how the transaction of deposit and sale/purchase of the business establishment is recorded in the bookkeeping of both participants on the transaction. The aim is to describe differences in how both transactions are recorded in bookkeeping. The basis for the practical part is a limited liability company which in year 2016 purchased business establishment from its partner, who used to run a business as an individual entrepreneur. Another aim of the thesis is to evaluate the impact of both deposit and purchase of the business establishment on the balance sheet of the acquirer/buyer. Further, the practical part analyses financial statements of LLC which purchased business establishment from its partner published in the Collection of documents of Business Registry. It evaluates whether published financial statements meet the requirements of Accounting Act and the Decree to this Act.