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Use of account sheet to evaluate the financial position of the company
Kováříková, Jana ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The aim oh the diploma thesis is to analyse the financial situation of a company on the base of account sheet. In theoretical part there is a description and explication of processes and methods of financial analysis including the description of source of information suitable for financial analysis. There is as well the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. In practical part of this thesis there is the aplication of the processes and methods of financial analysis to evaluation the financial position of the company Elitex Nepomuk a.s. based on the period since 2002 to 2008. The conclusion of this thesis contains the summary of the history and the present condition of the financial position of the company Elitex Nepomuk a.s. There is also the evaluation of the financial health oh this company based on the outcomes of the financial analysis.
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Impairment of Assets
Procházková, Lenka ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
The thesis is divided into two main parts. The first part is focused on the impairment of assets according to czech law, the second part focuses on the impairment of assets under IFRS. In both parts there is short chapter about valuation, followed by chapters: depreciation, impairment of longlived tangible assets, longlived intangible assets, inventories, receivables and financial assets. In the IFRS part there is also described impairment of assets held for sale.
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Payroll accounting in year 2010 in comparison with changes in year 2011
Jánová, Iveta ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This graduation thesis deals with regulation of payroll accounting. The aim is to provide a comprehensive picture of calculating employee wages in the year 2010 (based upon actual law) and how it is recognized in accounting evidence of employer. Gradually, I deal with the issue of labor-law relations, employee compensation, health and social insurance and the calculation of income tax. The penultimate chapter deals with changes that occurred in the year 2011. Last chapter is devoted to a complex example that shows the calculation of wages in year 2010 compared with 2011.
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Tax records
Kolková, Lenka ; Cardová, Zdenka (advisor)
In bachelor thesis deals with the tax records of individual entrepreneur. Part of the work devoted to the theoretical part of the tax records of individual entrepreneurs. And the second part of this work is processed the practical part.
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Corporate income tax in accounting
Janečková, Martina ; Müllerová, Libuše (advisor) ; Cardová, Zdenka (referee)
This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.
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Wages processing for business sphere
Neubauerová, Dana ; Cardová, Zdenka (advisor)
The main theme of bachelor thesis is wages processing for business sphere. The work should facilitate the orientation in area of payroll accounting, focusing on the relationship between the employer and his employees according to regulations valid from 1st January 2010. Bachelor thesis analyzes specific chapters from the Labor code, various components of wages, health and social insurance and taxation of personal income from employment. The theoretical part contains practical examples and paper forms, with which the employer meets.Finally, this work shows accounting transactions associated with the described problems.
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Inventories, and view their accounts according to IFRS and the CAS
Javůrek, Martin ; Procházka, David (advisor) ; Cardová, Zdenka (referee)
The subject of the diploma thesis: "Inventories, and view their accounts according to IFRS and the Czech accounting standards" is to point out specific definitions and reporting of inventory according to Czech accounting legislation and International Financial Reporting Standards. The first part is focused on the general definition of inventory. The following specifications and inventory records in accordance with Czech and international legislation and theoretical examples of terminating focused on the issue of valuation of inventories, reporting changes in inventory and utility costs and species classification. The second part contains a practical study of inventory accounting in a particular company.
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Leasing according to czech legislative and according to IFRS
Ptáček, Jan ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.
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Receivables management
Hloupá, Lucie ; Janhuba, Miloslav (advisor) ; Cardová, Zdenka (referee)
The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin, classification, ensurance and recovery. The end of this work characterizes process of receivables management in the concrete firm, its assessment and proposals for streamlining this process.
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Small business in the Czech Republic
Kučerová, Petra ; Cardová, Zdenka (advisor)
The aim of this bachelor thesis is small business in the Czech Republic. Firstly, it tries to describe development of small business in time, its basic features and forms of management. An individual entrepreneur is defined there as well as his choice whether he is going to have his own accounting or keep tax records. Next part of this thesis presents tax records practically. Basic rules of tax records according to legal regulations are describe there. Finally, the thesis comprehensively deals with long-term property, salaries and proceeding at the end of period of taxation. In every chapter there is a practical example to ease comprehension of subject matter.
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