The main subject of this thesis was the processing of accounting information in order to determine the profit or loss, its settlement and finding items that affect the total amount. The issue I have applied to a private high school - Manažerská akademie, s. r. o. in Jihlava, for the financial period 2010. First it was done the annual financial statements and found profit before tax, after transformation to the tax base, tax and profit after tax. An important part it was characteristics of the items on the total amount of income. His treatment of the items, which governing the tax base to achieve minimize the tax base and the optimal level of profit, depending on the particular conditions of company´s existence.