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Individual enterpreneur in the Czech Republic
Starý, Zdeněk ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
This work is aimed at the people who would like to start with individual business. It provides them all necessary information concerning business tasks in individual legal forms of business. Futher it describes all obligations of the individual enterpreneur. There are examples used for explanation. This work can be contribution for the businessmen who have already started with the business.
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Účetní závěrka v ČR
Kolářová, Petra ; Cardová, Zdenka (advisor) ; Lovas, Miroslav (referee)
The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.
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Leasing
Klímková, Veronika ; Cardová, Zdenka (advisor)
The bachelor thesis is in the first part about general leasing characteristics and bailment lease. Then it deals with leasing accounting and everything is illustrated with specific examples. There are the main changes of the leasing which were set in 2008 and 2009. Afterwards it shows disparities between leasing and credit, too. At the end is described the leasing according to IFRS and US GAAP.
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Securities and their accounts
Valjent, Michal ; Cardová, Zdenka (advisor)
The aim of this work is to describe different criterias of securities. Consequential appreciation of securities and puting them into account, which occurs to a variety of accounting situations. In my work I focused on the most extended securities which are stocks, bonds and bills. To conclusion of my bachelors's work I feature continuous example with accounting and appreciation of different kinds of securities.
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The depreciation from the point of financial and manager view and their connection to income tax
Berková, Kateřina ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.
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Financial statements and financial analysis
Skučková, Hana ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
Financial analysis is very important in making decisions and also has some dificulties. The first part is about sources of information for financial analysis (balance sheet, income statement, cash flow, annual reports etc.). The second part describes elementary methods of financial analysis. Mainly methods of calculation, interpretation and usage of ratios for the purpose of firm's financial health evaluation (profitability, liquidity, financial stability etc.). The third part is about history of brewing indurstry, history and present of Pivovar Holba, a. s. There are calculated indicators and are compared with branch average and median.
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Tax records by the person registered for value added tax
Luňáčková, Irena ; Cardová, Zdenka (advisor) ; Holubová, Vanda (referee)
The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a tax liability and how to fill in the tax form of VAT returns.
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Corporate Income Tax and its Demonstration in Accounting
Kašpar, Martin ; Cardová, Zdenka (advisor) ; Ščerba, Richard (referee)
The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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