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Účetní a daňové souvislosti pohledávek v účetnictví
Jaroš, Michal
This thesis deals with a topic of accounts receivable and their accounting and tax connections. With the help of results of a questionnaire survey, in which almost 300 tax advisors, auditors and certified accountants participated, synthesized with findings from the theoretical part of the thesis, a generally usable internal accounting regulation for the area of receivables was created (meant primarily for medium and large accounting units). This regulation contains methods that ensure the correct fulfilment of accounting principles, primarily the so-called multi-criteria credit rating method modified for the purposes of creating adjusting entries for receivables in accounting. However, it also contains a section that deals with the interpretations of the National Accounting Board regarding foreign currency receivables with an adjusting entry and foreign currency advances provided. Regarding these interpretations, the regulation offers two possible solutions to the problems and uses an argumentation, which should help not to be contested by the Tax Authority during a tax inspection when using the interpretations in practise.
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The different profit and loss of previous years
Poláková, Dominika ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The Bachelor´s thesis deals with the different profit and loss of previous years, which is first introduced in the Czech legislation in 2013 when there was a change in the reporting of significant corrections of mistakes in costs (returns), changes in the method and the first accounting for deferred tax from the resultant method to the balance, which does not affect the profit of the current period. In practical terms, the thesis deals with ways of reporting the different profit and loss of previous years' operations in the statements of individual entities. The result of the examination is the correctness of compliance with statutory requirements in the reporting of the balance sheet item, especially with respect to the explanatory comment in the notes to the financial statements.
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The influence of accounting profession on development of accounting in the Czech Republic
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
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Grants in the accounting and taxes
Pospíchalová, Jana ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
Thesis on the topic of Grants in the accounting and taxes is aimed maily at displaying of grants in accounting for entrepreneurs. This work at first analyzes different kinds and forms of grants and its sources, displaying in accounting and taxes and there is also a description of an international approach according to International Financial Reporting Standards. There is also a chapter about National Accounting Board and its Interpretations in particular those relating to grants. Each chapter is supplemented by practical examples that show different ways of capturing grants.
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Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
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Faktoring a jeho účetní zachycení
Kožíšková, Lenka ; Mejzlík, Ladislav (advisor)
Cílem práce je představit u nás poměrně mladý, avšak v posledních letech rychle se rozšiřující, finanční produkt zvaný faktoring. První část práce přibližuje obecný obsah pojmu faktoring, druhá stěžejní část se pak zaměřuje na problematiku správného účetního vykazování operací s faktoringem spojených, a to z pohledu klienta (tedy nikoliv účtování u faktora). Hlavním problémem v této oblasti se ukázala být především nejednotnost postupů účtování navrhovaných různými autory odborných publikací, takže hlavním úkolem této práce je pokusit se o syntézu jednotlivých názorů a naznačit správné řešení.
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