The purpose of this thesis was to create a package of written comments on the establishment of the company and to survey suitable free accounting applications for new entrepreneurs. The aim was also to create an electronic listing, which would provide important links to electronic sources. The listing guides the new entrepreneur directly to important internet sources, which saves time and facilitates the information retrieval of the new entrepreneur.

The thesis is a functional study. It focuses on the establishment of the company and especially on the topics and organization of accounting. Many business owners are outsourcing the company's accounts, but for small businesses it is best economically to organize the bookkeeping on their own. For this reason, the thesis compiled the inventory of completely free accounting applications that new entrepreneurs can make use of. The thesis uses a lot of literary as well as Internet sources.

The thesis presents and compares three free accounting applications. The applications were compared via their usability, features, and understandability. The purpose for the comparison was to find the most suitable application for a new entrepreneur. The main selection criterion was the price of an application. The application had to be completely free of charge. Three applications that meet the criteria were found. An accounting assignment helped comparing the applications. The comparison revealed that all applications are useful, but require information about accounting and financial statements from the user.