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The property in the accounting
Kefurtová, Michaela ; Skálová, Jana (advisor)
This bachelor thesis focuses on the property in the accounting. It deals with real estate from the point of developers view, estate agents and buyers of real estate as a long-term assets. It covers costs, accounting and assessment in various stages of property development. The thesis is complemented by a chapter about insurance, depreciation costs, reserves and taxes.
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The cohesion of the Accounting Act and tax laws in Vietnam
Nguyen, Phuong Anh ; Skálová, Jana (advisor)
This Bachelor thesis is on the accounting and tax principles, rules and methods in The Socialist Republic of Vietnam and their cohesion. The first part talks about the taxation system and mainly about enterprise income tax and personal income tax. Next part talks about the Vietnamese accounting system. This part addresses the reform of the Vietnamese accounting system, contemporary legislation, description of the accounting entity, subject and object of accounting and a sample of chart of accounts. The last part talks about the cohesion of the Accounting Act and tax laws.
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Vietnamese accounting system and its regulation
Le, Thi Thu Huong ; Skálová, Jana (advisor)
While Vietnam does not belong to the developed countries, there must also be a system of accounting which is able to give comprehensive financial information on financial, property, income situation of an organization. In his work, I will address in particular the legislation regulating accounting in Vietnam and accounts for entrepreneurs. My aim is to introduce readers to the accounting system of the country where I was born.
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Regulation of accounting in Slovakia
Šmidová, Dana ; Skálová, Jana (advisor)
The bachelor thesis deals with regulation of accounting in Slovakia. First it describes way of regulations of accounting in the world generally. Thereinafter it is targeted at representation of basic characteristics Slovak accounting including accounting principles, from with legal regulations coming-out. It refers to legal rules that give direction to accountig and it deals with process of make-up statement of balances.
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The acquisition of property, plant and equipment as tangible fixed assets
Borovková, Jana ; Skálová, Jana (advisor)
The writing focuses on acquisition of property, plant and equipment as tangible fixed assets. It mentions influence of taxes. It compares Czech legislature and International accounting Standards/ International financial reporting standards. It specializes in accounts of borrowing costs and dotations. The goal of writing is compare different methods and demonstrate process of harmonization.
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Impacts of proprietors' decisions on equity
Černobilová, Jana ; Skálová, Jana (advisor)
This thesis deals with the equity and the impacts of proprietors' decisions on the amount and the structure of the equity. At first there are mentioned brief characteristics of legal entities. Subsequent chapters are dedicated to the description of components of equity. Capital stock and ways how to increase or decrease it get big attention, too. I also mention capital funds and funds created from net profit. Then I focus on profit and loss from previous years and net income. Last part is concerned with the statement of changes in equity, which is a voluntary part of final accounts.
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Valuation to fair value in the accounting system of the Czech Republic
Benáčková, Lenka ; Skálová, Jana (advisor)
I am writting in my bachelor thesis about fair value in our accounting system. The first part is mostly teoretical. It is generally focused on valuation in the accounting, that describes the basic thought, advantages and disadvantages of fair value. The second part is about using fair value in securities and derivates. At the end of this bachelor thesis you can find an example how we can value securities by fair value and before its implementation.
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Short-term securities
Buřičová, Lenka ; Skálová, Jana (advisor)
This thesis is focused on the history and present of measurement of short-term securities. There are mentioned specifics of securities denominated in foreign currencies. The thesis also contains tax aspects.
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