Cash Accounting Information System Before and After the Amendment to the Act on Accounting as of 2016

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F16%3A00010680" target="_blank" >RIV/47813059:19520/16:00010680 - isvavai.cz</a>

Výsledek na webu

<a href="http://spu.fem.uniag.sk/mvd2016/proceedings/en/articles/s6/simikova.pdf" target="_blank" >http://spu.fem.uniag.sk/mvd2016/proceedings/en/articles/s6/simikova.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15414/isd2016.s6.03" target="_blank" >10.15414/isd2016.s6.03</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Cash Accounting Information System Before and After the Amendment to the Act on Accounting as of 2016

Popis výsledku v původním jazyce

The aim of the article is to perform an analysis of cash accounting development and evaluate its new proposition. Cash accounting gained the status of an accounting system by the historically first Act on Accounting of 1991. As of 2003, the option to keep cash accounting was irretrievably cancelled for natural persons. Cash accounting gradually transformed from an accounting system into a marginal issue of bookkeeping without operative legal rules. Since January 2016, if the requirements explicitly stated in the Act on Accounting are met, cash accounting can be kept by legal persons. The accounting entity must not be value added tax registered, the total income must not exceed CZK 3 million, the value of its property must not exceed CZK 3 million, and it must be among the enumerated non-profit organizations. The research results confirmed that cash accounting has not returned to the status of an accounting system. In an attempt to alleviate the administrative burden for small non-profit organizations, a form of bookkeeping was created, not a fully-fledged accounting system with all the attributes of faithful and fair depiction.

Název v anglickém jazyce

Cash Accounting Information System Before and After the Amendment to the Act on Accounting as of 2016

Popis výsledku anglicky

The aim of the article is to perform an analysis of cash accounting development and evaluate its new proposition. Cash accounting gained the status of an accounting system by the historically first Act on Accounting of 1991. As of 2003, the option to keep cash accounting was irretrievably cancelled for natural persons. Cash accounting gradually transformed from an accounting system into a marginal issue of bookkeeping without operative legal rules. Since January 2016, if the requirements explicitly stated in the Act on Accounting are met, cash accounting can be kept by legal persons. The accounting entity must not be value added tax registered, the total income must not exceed CZK 3 million, the value of its property must not exceed CZK 3 million, and it must be among the enumerated non-profit organizations. The research results confirmed that cash accounting has not returned to the status of an accounting system. In an attempt to alleviate the administrative burden for small non-profit organizations, a form of bookkeeping was created, not a fully-fledged accounting system with all the attributes of faithful and fair depiction.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

The Agri-Food Value Chain: Challenges for Natural Resources Management and Society

ISBN

978-80-552-1503-7

ISSN

—

e-ISSN

—

Počet stran výsledku

11

Strana od-do

410-420

Název nakladatele

Slovenská polnohospodárská univerzita v Nitre

Místo vydání

Nitra

Místo konání akce

Nitra

Datum konání akce

19. 5. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000391174500048