|
|
The Issue of Misrepresenting the Information in the Accounting and the Manipulation with Accounting Reports - Creative Accounting
Samuhelová, Šárka ; Kuchařová, Ivana (advisor) ; Hana, Hana (referee)
Creative accounting is a summary of all practices which distort the company's financial situation, and is associated with almost every accounting fraud. This application is designed to misrepresent the financial reports and bring the desired result, it is not simple and requires proficient professionals who work on their practices using accounting regulations, legal or illegal steps to enable them to cheat in accounting.
The thesis deals with a case study of financial statements manipulation, which are divided into three steps depending on the severity of manipulation and their subsequent penalties under the Accounting Act no. 563/1991 Coll. and the Criminal Code no. 40/2009 Coll. The main objective is to answer the questions of the impact and manipulation of financial statements between the selected companies on the amount of income tax and influencing their financial situation after the performed manipulation.
|
|
|
Comparison of Taxation Wages of an Employee Under the Coarse and Gross wage
Staníčková, Lenka ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%.
The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall.
The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.
|
|
|
Proposal of Procedures for the Transformation of Accounting Data to the Tax Base in Accordance with the CCCTB
Kuchařová, Ivana ; Valder, Antonín (advisor) ; Jan, Jan (referee)
Globalisation as well as on-going integration make the authorities accelerate their harmonisation and approximation efforts not only in the field of accounting and book-keeping -- to secure harmonised interpreting of books -- but also in respect of international business entities' corporate tax. My dissertation describes the efforts of the European Commission towards full harmonisation of the process of determining the corporate tax base in respect of business entities formed as supranational groups of businesses registered in various EU member states or in combination of members from the EU and the third countries. The pending harmonisation should prevent the said entities from aggressive tax "optimisation" in the course of which they transfer their tax base to countries with the lowest income tax and abuse gaps and incomprehensiveness of tax regulation in individual EU member states. Such practice may, in some cases, result in double non-taxation thus further reducing the income of EU member states' already suffering public budgets. The EU has recognized the need to implement measures to stop this practice and will take action. One of the measures that should lead to an improvement in tax collection is the fastest introduction of a common consolidated tax base for corporate income (Common Consolidated Corporate Tax Base). The genesis, structure and characterization of CCCTB has become a crucial part of the theoretical background research. Other issues that arise in connection with the introduction of the common consolidated tax base and which are addressed in this work are as follows - what similarities and differences are there between the European and national rules on accounting and taxes, which procedures will be used for a transformation of the initial accounting data presented in accordance with the national legislation to the European tax base and what impact will have these transformation processes on the final amount of the tax base.
|
|
|
Payroll System with Remuneration and Analysis of Wages in the Prison Servise of the Czech republik
Chocholoušová, Eliška ; Kuchařová, Ivana (advisor) ; Martin, Martin (referee)
The thesis deals with the form of employment and remuneration of persons in prison and employees of the prison service. In the theoretical part of the study examines the position of the prison service in the public sector and the expenditure of the approved budget, drawing on the salary of employees and prisoners. Another important point are conditions of employment and remuneration of prisoners. It is further explained, a sample payroll posting their billing and related regulations. In the practical part are examples of calculating the wages of the prisoners listed for the performance of the work and the staff in the staff and employment. Also includes a procedure of allocation of remuneration of imprisoned person and of the employees.
|
|
|
Evaluation of property, plant and equipment from perspective of Czech legislation and International Financial Reporting Standards IFRS
Stuchlá, Marcela ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The content of this Bachelors dissertation is property, plant and equipment from the perspective of Czech legislation and from the perspective of International financial reporting standards IFRS. The dissertation is split to theoretical and practical part.
In the theoretical section provides information according to the Czech law, what actually asset is, how it can be purchased, appreciate, depreciate, inventory and disposal. Then there it is also discussed as in IRFS, simply described what the standards are and why they are used here in Czech Republic. It is also described register of assets, from acquisition to disposal.
In the practical part shows posting from both viewpoints in foreign company which has one plant in Czech Republic.
|
|
|
Accounting and Tax Aspects of Acquisition of the Asset through Leasing or Loan
Novotný, Martin ; Kuchařová, Ivana (advisor) ; Hana, Hana (referee)
The thesis focuses on financing property of a company by using the method of financial leasing or the method of credit. The thesis is divided in to a theoretical part and a discussion. The theoretical part describes explains various methods of financing such as financial leasing, credit and partially also operative leasing which has lately been used more and more. There are two main points of view on financing. First one being accounting and second being fiscal. This part also focuses on the process of accounting and the options of influencing taxes according to income tax law, added value tax law and road tax law.
The discussion includes characteristics of a fictional accounting unit. There are also samples of suggested calculations of financing through financial leasing and credit and their accounting in the beginning, throughout and at end of a contract. The second part also offers a practical solution to influencing all previously named taxes. There are conclusions on set problems and evaluations on both methods written in the summary of the thesis.
|
|
|
Registration of Breeding Sheep Business in Terms of Quantyfying the Income Tax Base
Novotná, Martina ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to show beginning sheep farmers how to calculate the tax base for their business. It is therefore a comparison of tax and accounting records. In the comparison of the entrepreneur has the ability to decide what is more favourable for him and the best option. The work is divided into two parts: theoretical and practical. The theoretical part contains the characteristics of sheep, the division of their performance and the inclusion of animals in accounting groups. Furthermore, this piece of information for entrepreneurs and their business style choices. Finally, there is the theoretical calculation of the income tax base.
In the practical part is comparison of the tax base in accounting and from tax records. Data for accounting and tax records are reported at the tables. Similarly are quantified the total taxes. In conclusion, there are interpreted the resulting differences and recommendations.
|
|
|
Comparison of the chosen accounting standards in the Czech Republic and in the Kazakhstan Republic
Ussimova, Anel ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
Bachelor thesis is on the topic Comparison of the chosen accounting standards in the Czech Republic and in the Kazakhstan Republic. It is timely, especially for persons interested in accounting systems in the Czech Republic and Kazakhstan. The main objective is to define the most important differences between the accounting rules in Kazakhstan and the Czech Republic in the field of accounting earnings. To fulfill the objectives of the work are used to study the specialized information sources, including foreign ones. The methods of analysis, synthesis and comparison are processed in the theoretical part of the thesis. On the practical examples are applied the established accounting procedures and highlighted the different approaches in the Czech Republic and Kazakhstan.
|
|
|
Pricing of Building Activity from the Perspective of Accounting
Horák, Patrik ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of the bachelor thesis is a focus on pricing of several production outputs in a selected construction company, characteristics of the accounting unit and methods used for pricing as well as accounting of the operations related to construction activities.
The practical part includes brief characteristics of the selected construction company, accounting and pricing procedures for selected production outputs according to the information obtained from the accounting unit. It includes an analysis of pricing of some individual production outputs of construction activities that are divided into two phases. The results of the pricing are presented in tables with relevant comments. The conclusion summarizes the different processes and outlines some suggestions for possible improvement.
|
|
|
Registration of Business Activity of Beekeeper in Terms a Quantification the Income Tax Base
Bartošová, Barbora ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The objective of this Bachelor´s Thesis is to cover business beekeeping activities in order to define possibilities to determine an income tax basis of natural persons. The Thesis is divided into two parts - theoretical and practical one.
The theoretical part summarizes elementary findings on the ways to establish an income tax basis for natural persons. The issue is lump sum expenses, tax record keeping of income and expenses and bookkeeping. There is a description of division of entrepreneurs with an obligation to keep the books and without it. Furthermore, the following basic information is defined here: on apiarian products, on income tax of natural persons, on grants offered in the sphere of apiculture, and, last but not least, initial costs of a beekeeper owning two bee colonies.
In the practical part of this Thesis, the three previously presented ways to determine an income tax basis of natural persons are demonstrated on model cases - lump sum expenses, tax records of income and expenses, and bookkeeping.
|
guest ::
