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Tvorba návrhu vnitropodnikových směrnic pro vybranou účetní jednotku
Obrtel, Patrik
Obrtel, P. Creation of the proposal of the intercompany regulation in bookkeeping unit. Bachelor Thesis. Brno: Mendel University in Brno, 2017. The thesis is focused on internal accounting guidelines which set the accounting rules of a specific organization. The goal is to analyze the current situation of internal accounting guidelines in that specific organization. The analysis of current guidelines is devoted to a formal adjustment, topicality, and meeting the obligations set by legislation. Furthermore, it contains an evaluation of internal guidelines and proposal of changes which ensure the fulfillment of legislative obligations. The thesis also aims to create a proposal of missing internal guidelines according to legislation and to propose recommended guidelines for the organization. Newly drafted internal guidelines will ensure unification of accounting procedures in the organization. The proposal also contains a suggestion of unified style of the guidelines for easier orientation.
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Comparison of Accounting Procedures of Fixed Assets for a Non-profit Organization and a Profit Entity
DOLEŽALOVÁ, Karolína
This bachelor thesis provides information about procedures and methods of accounting of long-term assets at a non-profit organization and at an entrepreneurial entity according to Czech accounting legislation and legal regulations. The main objective of this thesis is a comparison of accounting procedures of long-term assets at a selected non-profit organization, specifically of a regional self-governing unit and an entrepreneurial subject from the theoretical and practical point of view. In the practical part, it is verified whether Tučapy municipality accounts for long-term assets according to the accounting regulations presented in the theoretical part, based on a presentation of accounting procedures of fixed assets. The verification serves to an assessment of differences in the accounting of fixed assets between the non-profit organization and the entrepreneurial subject. After analyzing the long-term assets accounting practices in Tučapy, the main differences in the accounting of fixed assets between selected entities are described. The last part of this thesis describes the issue of accounting of small non-current assets in a non-profit organization, as in this area there are most mistakes and questions about the correct accounting of long-term assets according to legal regulations.
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Financing models for the purchase of passenger cars (lease versus credit)
Bechner, Lukáš ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The present Bachelor's thesis describes the most frequent financing models for the purchase of passenger cars. Primarily, it attempts to analyse several selected models in terms of their consequences for accounting practices in line with current regulations in the Czech Republic. Model examples are then used to illustrate specific accounting procedures on the basis of the relevant Chart of Accounts for businesses. The pros and cons are subsequently discussed in detail. Furthermore, differences in taxation treatment are taken into account. The relevant legislation included in the analysis covers Income Tax Act, VAT Act and Road Tax Act.
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Analysis and accounting of firm financial assets
Kačur, Branislav ; Svoboda, Michal (advisor)
The thesis focuses on the basic types of financial assets and their accounting methods that are used in the firm. The first part describes money and its accounting method at the box office both domestically and foreign. Other chapters of this part are valuables, bank accounts and the accounting method of this property, characteristic of short-term securities and various operations related to inventory and impairment allowances in financial assets. The second part focuses on transactions related to securities as long-term financial instrument. All sections of this work is enriched by various examples contains the basic accounting procedures, which are mainly used in the Czech Republic.
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Dlouhodobý hmotný majetek podle US GAAP
Pýchová, Lucie ; Vašek, Libor (advisor)
Práce se zabývá dlouhodobým hmotným majetkem z pohledu předpisů US GAAP. Dotýká se jeho vymezení, členění a základních operací souvisejících s majetkem. Popisuje postupy účtování při nakládání s majetkem, které jsou z hlediska US GAAP správné či přípustné.
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