|
|
Measurement of inventories in the Czech Republic and according to IFRS
Kočí, Přemysl ; Svitlík, Jan (advisor) ; Vašek, Libor (referee)
The content of this bachelor thesis analyses measurement methods of inventories according to Czech accounting legislation and International Financial Reporting Standards (IFRS). Prior to the analysis, the accounting approaches themselves and the exact objective of inventories are described. The aim of the thesis is to compare measurement methods of inventories according to Czech legislation and IFRS with emphasis on the evaluation of their differences.
|
|
|
Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
|
|
|
Inventory in the accounting of business entities
Loudilová, Tereza ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
My bachelor´s thesis is dedicated to the description of inventorying processes. I try to describe the important disciplines of inventory in detail in the particular chapters of the bachelor´s thesis. The legislation and breakdown of the process of inventorying are described in the first part. Preparatory works of inventorying follow in the second part. Separate chapter is describes valuation of assets and liabilities. Next part discusses the results of inventorying process and its possible solutions. Selected tax aspects related to inventory, which could influence the corporate income tax base are described in the last chapter of the theoretical part. I show the main points of the theoretical part on the example of specific company in the practical part.
|
|
|
Creative Accounting
Štěpančík, Jan ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
This thesis clarifies the concept of creative accounting, defines it and distinguishes it from fraudulent acting. The thesis further describes particular practices of creative accounting, which are divided into three main categories. In conclusion, the thesis captures the occurrence of the creative accounting in the world and reactions it initiated.
|
|
|
Creative accounting with a focus on tax reduction
Novotná, Petra ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis deals with the topic of creative accounting. First, it focuses on clarifying the very concept of creative accounting and various views on it, describing the methods of creative accounting and the motives that lead to the manipulation of financial statements. The types of financial statements manipulation fall into three levels depending on the sanctions that can be imposed against the entity. Second, it focuses on the specific motive of corporate income tax reduction, primarily in the first stage of manipulation of financial statements where the entity is not subject to any sanctions. At the end of the thesis, an illustrative example of the specific limited liability company is given, where tax deductibility practices are applied.The bachelor thesis deals with the topic of creative accounting. First, it focuses on clarifying the very concept of creative accounting and various views on it, describing the methods of creative accounting and the motives that lead to the manipulation of financial statements. The types of financial statements manipulation fall into three levels depending on the sanctions that can be imposed against the entity. Second, it focuses on the specific motive of corporate income tax reduction, primarily in the first stage of manipulation of financial statements where the entity is not subject to any sanctions. At the end of the thesis, an illustrative example of the specific limited liability company is given, where tax deductibility practices are applied.
|
|
| |
|
|
Accounting, tax, legal and other requirements of dance school project
Šubrtová, Lenka ; Svitlík, Jan (advisor) ; Procházka, David (referee)
This bachelor thesis introduces the obligations and requierements of beginning enterpreuners in the art industry. It provides informations about what it takes to run a business, how to correctly choose legal form of business, registration of taxes, how to do accounting and there is also a need to mention other formalities which as a newcomer you should know (concluding of employment, roayalties). It also analyzes New civil code and the Law of business corporations, which have been in effect since 1.1.2014 and fully replaced civil and commercial code, in the area of changes in business. This work is primarly focused on dance business, but it also examines general problems, which beginners-businessmen can face.
|
|
|
The transitionof sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia
Larionová, Alena ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
Bachelor thesis "The transition of sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia" deals with the procedure for the transition from tax records to double-entry bookkeeping. It describes the reasons for the mandatory transition and the necessary adjustments to the tax base associated with it. The theoretical knowledge is applied to a specific example. The work characterizes the basic terms and also, a structured overview of the possibilities of income and expenditure record keeping of sole proprietors in Czech Republic and differences between them. It also suggests the possibilities of income and expenditure records keeping in Slovakia
|
|
|
Dance business - accounting, tax, legal and economic connections
Svitlík, Jan ; Procházka, David (advisor)
The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part. The whole thesis is primarily focused on dance department, however a great part of the topic is typical of sole traders who run a business of small enterprise or microenterprise in many departments.
|
guest ::
