Accounting and tax of community of the unit owners in the specific conditions

This bachelor thesis deals with legislation of the community of owners of units, further with accounting and taxation specifics of this legal person. In the introduction the activity of community and the administration of house and plot are characterized according to the new civil code. Further work is focused on how the legal regulation of the community of owners is reflected in the account of this legal person. The issue of taxes is mentioned in the thesis too. The final part is devoted to the practical example of the accounting of a small community of owners of units in the course of one year

Accounting and tax aspects of equity

The thesis deals with the analysis of equity transactions and comparing the impact of these transactions for accounting and tax purposes. The introduction describes the characteristics of equity and its arrangement in the balance sheet. The thesis focuses on how the legal regulations of the capital companies are reflected in the accounting of these legal entities and what are the tax impacts of transactions with equity. This includes issues of increase and decrease of share capital, profit shares, capital fund creation, including valuation differences from revaluation of assets and liabilities. There is also mentioned the issue of creating the structure of equity in the transformation of commercial corporations. The final part deals with the disclosure of equity information in the Statement of Changes in Equity