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Inventories in accounting of companies
Šejvlová, Aneta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in companies. The thesis describes inventories according to the current and amended legislation in the Czech Republic. Subsequently, the thesis describes accounting operations, activities and processes associated with inventories in practice. Focusing on two companies characterized by their cooperation, but different in their activities, the thesis analyzes the chosen fields of inventories and related activities, including the specifics resulting from mutual cooperation.
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Management of trade receivables
Vodhánělová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.
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Inventories in a company with business activities
Motlová, Eva ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in a company with business activities. The aim of the thesis is at first theoretically to introduce the accounting of inventories and then to demonstrate the accounting activities on a real company. The practical part of the thesis focuses on a company that sells medical devices. Due to the choice of company and its business activities this thesis highlights the general and specific information about business with medical devices and the areas connected to this.
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The issue of the deferred tax in the Czech republic
Přibáňová, Aneta ; Janhubová, Jaroslava (advisor) ; Černý, Václav (referee)
Thesis deals with deferred tax in the Czech Republic. First part of the thesis describes history of the deferred tax and its ties with accounting principles; describes the reasons and methods of its calculation. Second part shows the legislation of deferred tax in the Czech Republic, defines entities which are obliged to report the deferred tax, journalizing, problems concerning the first recognition, measurement of the carrying amount at the reporting date and reporting in the financial statements. The analytical part describes the most common temporary differences leading to deferred tax liability or deferred tax asset in a way enabling to understand this field of accounting to all readers along with its impact on the income statement.
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Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
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Comparison of limited liability companies and the self-employed from an accounting and tax perspective
Hepová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.
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External financing fixed assets from accounting and tax point of view
Šťovíčková, Martina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis analyses the ways of external financing above all from the accounting and tax perspective through lease and loan. The first part defines the financial lease and loan, the way how they are captured in accounting and their relations to taxes. There are advantages and disadvantages of both ways of financing listed and analysed in more details. The second part of the thesis compares the acquision of assets through loan or lease. The ways of financing are compared from the administrative and tax perspective as well as the financial cost of the investment.
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The forms of gaining manpower and their comparison
Míková, Lenka ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to analyse the forms of gaining manpower and than their comparison. The thesis is divided into three main chapters, that deal with labour-law relations, outsourcing with emphasis on agency employment and disguised employment relationship. Labour-law relations deal with employment relationship and contracts work outside employment relationship. In chapter outsourcing, the thesis describes outsourcing in general and also offers of work agencies. The last chapter dedicates to the features how to recognise disguised employment relationship and reasons why it is practising in spite of its illegality.
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A car in business from the viewpoint of accounting and tax laws
Andělová, Martina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This diploma thesis deals with a car in a relation to accounting and tax laws. This thesis is divided into two basic parts, theoretical and practical. The theoretical part is concerned with a car perception in accounting and the influence of tax laws on the car perception. The theoretical part is divided into three main parts. The first part is focused on a general view of vehicles in accounting, for example, vehicle valuations, acquisitions, depreciation, valuation changes and disposals of vehicles. The other part is focused on specifications of the vehicle perception in a tax evidence of individual entrepreneurs. In the third part there are described the vehicle perception in business corporations. It is focused on a value-added tax, mainly on a value-added tax in cross-border buying and selling of vehicles. Furthermore, there are analyzed a deferred tax and issues of cars in a relation to employers and employees. In the theoretical part there is dealt with the usage of vehicles for private purposes. In the practical part there is analyzed the usages of company cars by an employee for private purposes. There is compared a rent and a free of charge usage. In this part there is also verified whether the law is followed in practice. There are stated atypical transactions. These include using grants to acquire a car, updating of a depreciation plan and disposing of a vehicle by its sale to a foreign entity.
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Overdue receivables in tax records and in bookkeeping
Svobodová, Barbora ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.
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