THEORETICAL BACKGROUND OF SIMPLE ACCOUNTING AND COMPARISON OF THE USE OF SIMPLE ACCOUNTING IN THE CONDITIONS OF SLOVAK REPUBLIC AND CZECH REPUBLIC

The study deals with the content, structure and reporting ability of simple accounting statements exclusively in the conditions of the Slovak and Czech Republic. The aim of the study is to analyze the theoretical-legislative analysis and to assess the content, structure and reporting ability of simp...

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Bibliographic Details
Main Authors: Rebetak, Filip, Karpac, Dusan, Bartosova, Viera
Format: Conference Proceeding
Language:English
Subjects:
Accounting periods
Accounting records
Bookkeeping
Decision making
Economic activity
Expenditures
Financial statements
Information systems
Methods
Trends
Valuation
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Summary:The study deals with the content, structure and reporting ability of simple accounting statements exclusively in the conditions of the Slovak and Czech Republic. The aim of the study is to analyze the theoretical-legislative analysis and to assess the content, structure and reporting ability of simple accounting statements. Based on the results, we recommend that entities use reporting in business practice and suggest ways to improve the current situation. Objects of inquiry are entities that deal with the system of simple accounting. The subject of the survey is simple accounting and reporting of business entities. The paper is based on the theoretical part of accounting, main and auxiliary accounting books, simple accounting records, accounting units and comparison of accounting conditions in the Slovak Republic and the Czech Republic. The practical part shows the analytical part, which compares the content, structure and the ability to report simple accounts in Slovakia and the Czech Republic.
ISSN:1849-6903
1849-6903