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Evaluation of the Impact of Tax Accounting
Vlková, Edita ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
In the Bachelor's work on the topic "Evaluation of the Impact of Tax Accounting" describes how individual species will affect the accounting management of construction enterprise. The first part focuses on the theoretical inputs and defines the requirements for accounting and tax records. In the second part of my work focused on a case study, a comparison of a natural or legal person, as an entrepreneur, based on the calculation of the levy of taxes and social insurance. According to the amount of levy taxes, social and health insurance will evaluate that business is more favorable for the subject.
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Accounting System
Dostal, Jakub ; Kreslíková, Jitka (referee) ; Burget, Radek (advisor)
The aim of the work is to design and implement a basic interface of a web information system for the accounting management that corresponds to the Czech legislation. The project contains a brief introduction to the subject of accounting and the terms of proper evidence of receipts and expenditures, which are significant for basic income-tax computing. The results of the work are the requirements analysis, the system design considering the user options and needs and the description of the system implementation process with reference to used technology. In addition, the work includes a description and comparison of four commercial products from the user point of view, which became an initial point for requirements determination.
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Evaluation of the Impact of Tax Accounting
Vlková, Edita ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
In the Bachelor's work on the topic "Evaluation of the Impact of Tax Accounting" describes how individual species will affect the accounting management of construction enterprise. The first part focuses on the theoretical inputs and defines the requirements for accounting and tax records. In the second part of my work focused on a case study, a comparison of a natural or legal person, as an entrepreneur, based on the calculation of the levy of taxes and social insurance. According to the amount of levy taxes, social and health insurance will evaluate that business is more favorable for the subject.
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Correlation of financial accounting and income tax in Russian Federation
Loginova, Polina ; Skálová, Jana (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is a general description of basic components of financial and tax accounting in Russian Federation and their correlation in theory and in practice. Firstly I explain basic accounting and taxation terms. Then I describe the influence of taxation on financial accounting, ways and problems of their cooperation and its solutions. The third part of this paper shows transformation of accounting profit into tax base of income tax by the example of real Russian company.
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Basic aspects of correlation of tax accounting and financial accounting in Russia
Torovik, Anastassiya ; Purina, Marina (advisor) ; Hora, Michal (referee)
The bachelor thesis deals with the description of financial and tax accounting in Russian Federation, compares them and determines the problematic aspects of the correlation between these two systems in theory and practice. This thesis is divided into two parts - theoretical and practical. The first section of the theoretical part tells about financial accounting. The second chapter is devoted to tax accounting and calculating income tax. The third chapter focuses on correlation between financial and tax accounting, explains their similarities and differences, deals with permanent and temporary differences and deferred taxes. The practical part shows correlation problems between these two sysrems by the example of the selected judicial decisions.
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Pragmatic and didactic analysis of the curriculum on tax accounting
Drajsajtl, Tomáš ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis deals with pragmatic and didactic curriculum analysis of tax accounting. This thematic unit is taught on the secondary schools in the Czech Republic since 2004, when replaced the single-entry accounting in teaching. The theoretical part deals with didactic problem concerning the classification of tax accounting in teaching at secondary schools of economic specialization. Next part describes the content of the curriculum, followed by teaching methods and procedures, including didactic principles and the inclusion of examples in teaching. The practical part includes didactic analysis of the curriculum, supplemented by examples of frequently used forms and records in tax accounting, as well as schemes and several practical examples, including their solutions. The thesis is finished with a small research, focused on the teaching of tax accounting, especially the inclusion of this thematic unit in teaching, length and methods of teaching and used didactic technique.
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Difference of Tax Records and double-entry Bookkeeping in Firm Management Decision-Making
Rohová, Veronika ; Kozlová, Taťána (advisor) ; Stejskalová, Irena (referee)
The theoretical part will be focused on finding differences in tax accounting and double-entry accounting, while the bridge will be processed gear. The practical part will cover the treatment of both the variant of the selected companies and tax optimization of both. Tax records will be processed for each company separately and double-entry accounting will be handled in the newly formed company formed by the merger of the selected companies. All the data will cover 2009 and 2010. The aim will be compared to tax accounting and double-entry accounting, assessment of the appropriateness of both options and design solutions for the selected companies.
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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.
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