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The integration of accounting into company´s information system
Barák, Tomáš ; Velechovská, Lenka (advisor)
The Bachelor thesis describes the integration of accounting into company's information system. The introduction outlines options available to a company when selecting information system, continues with the discussion of implementation process, legal requirements laid on accounting systems and data protection. The practical part is dedicated to the implementation of the information system at a spa hotel with emphasis on the process of accounting integration.
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Aspects and contexts of electronic financial reporting
Velechovská, Lenka ; Mejzlík, Ladislav (advisor) ; Müllerová, Libuše (referee) ; Juhászová, Zuzana (referee)
Dissertation thesis in theoretical part deals with the influence of information and communication technologies on financial reporting, discusses the financial reporting aspects of the Internet, describes the characteristics and use of XML and XBRL, identifies opportunities and risks of electronic documents and possible changes in the work of auditors. Practical part provides an empirical survey on how financial statements are being published in the Czech Republic via the Internet. The sample of entities identifies and then presents the place and form of disclosure of financial statements to users with a view to regulating the relevant legislation.
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Deferred tax
Fiala, Petr ; Velechovská, Lenka (advisor)
This bachelor thesis is going to introduce deferred tax to readers, to answer to questions forexample why deferred tax is important part of accounting stating and how the accounting statements would change if we didn't charge it. In theoretical part I want to concentrate on accounting standards which modify deferred tax, historical development in Czech Republic and stating in final accounts. I will show by means of several examples its influence on business profit in three various situations, without stating it, in form of deferred accounts payable and receivable.
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Auditing in computer enviroment
Heger, Martin ; Mejzlík, Ladislav (advisor) ; Velechovská, Lenka (referee)
The work shows risks and opportunities of audit of financial statements resulting from a computer environment. First it describes the general principles of auditing and its legislative definition. For basic orientation to the work deals with new trends of IS / ICT in accounting. Following them it describes different approaches of auditors to the computer environment. The main part focuses on computer-assisted audit techniques (CAATTs), which auditors can use depending on their approach to the computer environment.
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Possible trends in the progress of using ICT in the Accounting
Ďurianová, Gabriela ; Mejzlík, Ladislav (advisor) ; Velechovská, Lenka (referee)
My thesis addresses to matters of rising connectedness of Accounting and Information Technologies. It describes history of forms and techniques used in Accounting and also the possibilities and trends of Applied Informatics used nowadays in this field. The text accents to efforts of making the process of accounting more effective by reducing the cost, improving the quality and by shortening the time it can be done. The part of my thesis also mentions the level of regulation of the techniques used for processing the accounting from the point of view of national norms and also of International standards.
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Accounting outsourcing
Hejhal, Petr ; Pelák, Jiří (advisor) ; Velechovská, Lenka (referee)
The work deals with the outsourcing and offshoring finance and accounting, indicates the main advantages and disadvantages of outsourcing and offshoring finance and accounting, and seeks to highlight the possible approaches and procedures for the introduction of outsourcing and offshoring finance and accounting.
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Specifics of choice and implementation of a small firm's accounting software
Cveková, Petra ; Velechovská, Lenka (advisor)
In the first part of this bachelor thesis you can find criteria to the right choice of a bookkeeping type and subsequently to the right choice of an accounting software. This thesis also discusses a software implementation and its presumption to be successful. In the second part of this thesis are results from a questionnaire survey. The questionnaire survey focuses to a bookkeeping type, an accounting software type, criteria to the right choice and satisfaction of firms with their software.
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Pricing in the Czech accounting in comparison with IAS/IFRS
Litvanová, Lucie ; Velechovská, Lenka (advisor)
The goal of this thesis is to enter the topic pricing, to distinguish the two main moments of pricing -- pricing at the moment of obtaining and pricing at the day of the final accounts. The thesis summarizes used pricing basis and pricing procedures based on Czech accounting regulation and on IAS/IFRS and consecutively their comparison. In the end there are some practical examples for better illustration.
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