|
|
Funding of football and accounting related issues, differences between men and women
Toťová, Lenka ; Vašek, Libor (advisor) ; Hora, Michal (referee)
The aim of the bachelor thesis is to give insight into the current situation in football and to highlight the existing differences between men and women. The thesis focuses on financing in football and related financial reporting and accounting. It discusses primarily situation in the Czech republic and mentions, if appropriate, information from international sources to make relevant comparison. The first part of the thesis shows football clubs and their goals. The second chapter provides with details regarding funding sources of football clubs and mentions also relating UEFA regulations. The third main chapter discusses accounting specifics which are typical for football clubs such as a reporting of player contracts, accounting for football stadium, football match, referees etc., both Czech accounting regulation and IFRS are considered in the discussion. If real illustrative examples are provided, football club FK Dukla Praha is always considered and secondary data is used. The bachelor thesis reflects the significant financial differences between both men and women that result beside other things from funding and consequently they have impact on accounting.
|
|
|
Accounting for financial investments under Russian accounting standards
Filippova, Elena ; Purina, Marina (advisor) ; Hora, Michal (referee)
This bachelor thesis focuses on the accounting principles for financial investments under Russian accounting standards. The theoretical part defines financial investments for the accounting purposes, on the process of their recognition, the initial and subsequent measurement, the decommissioning of these assets. The practical part consists of a short financial analysis of the "Gazprom" corporation and the detailed study of its accounting policy. In conclusion, it occurs that the company "Gazprom" keeps accounting in accordance with the legislation of the Russian Federation, and also has its internal directives for the accounting of financial investments.
|
|
|
Accounting depreciation of fixed and intagible assets by Russian Accounting Standards
Fedorenko, Daria ; Purina, Marina (advisor) ; Hora, Michal (referee)
The aim of my work is to introduce the system of accounting for long-term tangible and intangible assets under Russian accounting standards. The practical part of the bachelor thesis is focused on the analysis of the given hypothesis: "I assume that the percentage of long-term assets in the energy company is significantly higher than the percentage in the retail company." Chapter 3 analyses this hypothesis, the analysis is based on the financial statements of J.S.C. Gazprom and J.S.C. Magnit for the last three years (2013-2015) . The methods used for the bachelor thesis are analysis, comparison, calculations. The final result shows that the ratio of long-term assets is significantly higher in the energy business than in the retail business.
|
|
| |
|
|
Electronic Archiving of Accounting Records
Kremláčková, Kateřina ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis describes a process of electronic archiving of documents in an accounting entity, it deals with preparations heading towards electronic archiving, legal requirements for this process and ways of its realisation. In connection to the topic of the thesis the theoretical part introduces the information technologies used in digitisation of paper documents and their further processing. Concerning the area of legislation this thesis describes laws and other legal regulations adjusting or affecting archiving in general and also in its electronical form. Last but not least, systems possible to use for archiving electronic documents are introduced in the thesis. The last section of the theoretical part addresses benefits, drawbacks and possible threats of electronic archiving. Practical part of the thesis consist of evaluation of a survey realized by electronic questionnaire among companies that provide archiving as a service on Czech market.
|
|
|
Evaluation of the use of Helios Orange in the context of a specific company
Blažek, Martin ; Hora, Michal (advisor) ; Pelák, Jiří (referee)
The main aim of this thesis is to evaluate the use of Helios Orange in the context of a specific company. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part describes the history of accounting and developments in the technology of bookkeeping, the development of ERP systems, related legislation and selected possibilities of electronic data interchange. In the practical part, the company PNEU PROCHÁZKA s.r.o. is firstly described. Selected most used modules of Helios Orange are then further discribed and evaluated including the possibilities of change in their use.
|
|
|
Comparison of two programs for vendor conducted accounting
Neumajer, Jiří ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis focuses on bookkeeping on the computer and evaluation of accounting programs of their choice for outsourcing accounting. In the individual chapters the thesis deals with the issue of outsourcing, legislative regulation relating to the bookkeeping on the computer and the criteria and basis for evaluation in the selection of appropriate accounting program. The theoretical knowledge is applied in practical part in the evaluation of specific accounting programs, POHODA and DUEL. The main aim of the thesis is to point to a possible procedure for the selection of appropriate accounting program for specific conditions.
|
|
|
Evaluation of economic software Altus Vario
Reichmann, Jakub ; Hora, Michal (advisor) ; Pelák, Jiří (referee)
This thesis deals with the bookkeeping on the computer and evaluates programs for bookkeeping. The theoretical part contains chapters about the history of bookkeeping, legislation relating to bookkeeping using ICT, enterprise information systems and criteria for the selection of appropriate accounting program. Knowledge taken from the theoretical part is then applied to the practical part, which is devoted to the evaluation of specific information system Altus Vario.
|
|
|
The possibilities of using electronic archiving in accounting
Muziková, Klára ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This diploma thesis deals with an electronic (digital) archiving issue and its using in the financial accounting and general company matters. The thesis is divided into two main parts - theoretical and practical. The theoretical part includes the legislative framework in the archiving theory, after that there is an analysis of means for the internal and external communication in companies. At the end of the theoretical part is contained an archiving standardization, archiving strategies and some products and solutions to a trustworthy electronic archiving in organizations. The practical part is based on the author's survey about using the electronic archiving in the Czech Republic. The procedure of the survey was performed by sending of an electronic questionnaire. At first, the structure of respondents is pursued, in the second part follows the analysis of the reached outcome.
|
|
|
Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
|
guest ::
