the paper in the field of property valuation represents the preliminary information review of the problems of capitalization rates applied to the property. It contains proposal for a methodology of determination of the capitalization rate including their data and results evaluation. These results will be achieved by using the comparison of sales prices and rental prices for specific categories of properties and specific locations.

The principles of industry 4.0 progressively penetrate into accounting. The process of accounting activities from entering accounting documents to posting accounting documents is now fully automated. Through digitization and artificial intelligence, the invoice is automatically read and recorded in the accounts. On the other hand, activities in the process of control of realized accounting operations, including financial management of the company, remain to the accountants. Digitization of invoices is based on converting from paper form by using document scanners to digital form. This is followed by automatic reading from invoices through AI which uses neural networks. Accounting Act is intended to define methods of using electronic documents, understanding accounting records. It will give the sufficient knowledge of the technology used and knowledge of employees to automate accounting operations. Despite this, digitization brings benefits in terms of time savings, lower costs, and an overview of the volume of liabilities on invoices. The aim of the paper is to evaluate the effects of digitization of accounting operations through corporate economic data. At the same time identify the main problems that arise during digitization. Case study will document the findings. The business data of a particular company and data from the Czech Statistical Office will be used for processing.

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