Podvojné účetnictví a účetní závěrka - Průvodce podvojným účetnictvím k 1. 1. 2026 – Ryneš Petr (2026)

This Czech-language professional guide covers double-entry bookkeeping for entrepreneurs in 2026 and the preparation of financial statements. It presents the most important accounting changes effective from 1 January 2026 following several amendments to the Accounting Act, including their legal and tax implications. The appendices contain complete accounting regulations and the most important tax provisions. The author explains key areas of entrepreneurs' double-entry bookkeeping and their links to the Accounting Act, the implementing decree and Czech Accounting Standards, as well as selected connections with income tax. The book comments in detail on recent changes, particularly the categorisation of accounting entities and the related audit obligation. It explains how to determine audit obligations for individual categories of accounting entities for the 2025 and 2026 accounting periods, including transitional provisions, and discusses changes concerning the obligation to prepare sustainability reports and their contents. It also offers guidance on problematic areas such as accounting for and valuing inventories produced through an entity's own activities, bonuses paid in a subsequent period, claims for unused holiday, insurance claims, compensation and subsidies, and changes to limits for accounting for fixed assets. Considerable attention is devoted to financial statements, especially the preparation and contents of notes to the financial statements, balance sheets and profit-and-loss statements, including a model chart of accounts.