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Methodology for Enlargement of Consolidated Group
Zajičková, Ľubica ; Hala,, Filip (referee) ; Pěta, Jan (advisor)
This master's thesis deals with the methodology for Enlargement of Consolidated Group. The national regulation gradually takes over several terms contained in International Financial Reporting Standards, but there are still a few differences between these systems. The definition of consolidation under IFRS and other related regulations is considerably more complex and handle the situations that are neglected in Czech legislation. Theoretical part is oriented on the given issue both from the point of view of IFRS and Czech legislation.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Evaluation of the Economy of Selected Organization
Tiefenbacher, Tomáš ; Pěta, Jan (referee) ; Lajtkepová, Eva (advisor)
Bachelor thesis is focused on the financial situation of non-profit organisation in 2011 - 2014. The aim of the first part is a theoretical knowledge of non-profit sector in Czech republic. We will introduce the non-profit organization with its financial situation described in the financial analysis, in the second part. The last – third part is presenting solutions, which should improve the whole financial situation.
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Business Directive for Cryptocurrency Operations
Kyncl, Kryštof ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with accounting and tax issues of cryptocurrency operations. It further explains and clarifies the operation and properties of cryptocurrencies. The work focuses on the analysis of the problems of the current situation, valuation and registration of cryptocurrencies in accounting, but also the payment of value added tax or income tax and more. This work then tries to demonstrate the findings on model examples of cryptocurrency operations, including recommendations in the areas of accounting and taxation.
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International Taxation of Dividends
Nedomová, Martina ; Pěta, Jan (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the issue of taxation of dividends from the point of view of legal entities. Taking into account the breadth of the topic, the work is focused on the taxation of dividends, which are due to a legal entity having its registered office or place of management in the territory of the Czech Republic. It specifies the legal provisions on the issue, both international, EU and national. The findings are applied to a complex model example that sets out the accounting view of the issue beyond the process of dividend taxation.
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Internal Accounting Directives for Corporations
Vašátková, Valérie ; Niesytová, Žaneta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of a limited liability company. The first part focuses on the theoretical basis of internal guidelines and the definition of fixed assets. The second part contains basic information about the company and analysis, the result of which the author took as the main criterion for the creation of internal guideline. The last part is devoted to the draft internal company directive, which is focused on fixed assets in the company.
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Business Valuation
Blažková, Dana ; Pěta, Jan (referee) ; Režňáková, Mária (advisor)
The diploma thesis is focused on the determination of the business value of the company IMA - material for the furniture industry s. r. o. The theoretical part defines the procedure for determining the business value and valuation method. The analytical part is devoted to strategic analysis of the company based on the financial plan, which was created, and then final valuation of the analysed company is proposed.
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Receivables Management in Corporation
Kobelka, Michal ; Molnár, Richard (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the issue of receivables in a selected business corporation and in connection with the financial analysis and detailed analysis of receivables proposes new or modified procedures which can reduce the number of past due receivables in this business corporation.
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Creating an Accounting Procedure for Fixed Assets
Stejskal, Jakub ; Svirák, Pavel (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company BZCompany international s. r. o. The first part is focused on internal guidelines, accounting, accounting and tax depreciation and legislative aspect of the matter. The second part is introduce BZCompany international s. r. o. and examines the optimal solution for internal guidelines with regard to problematice with long-term tangible assets. In the last part of the bachelor thesis indicate optimal design for internal guidelines.
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