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Electronic communication trough accounting software
Sehorsová, Kristýna ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The diploma thesis is concerned with electronic communication and its usage in accountancy. In theoretical part there is characterized electronic communication and the formats on which it is based. Further there are described the terms such as data boxes, electronic signature and electronic communication in accountancy. The last chapter is focused on practical knowledge which are generally used in praxis. There is also a detailed description of electronic posting using the accountancy program and tax portal. The practical part includes statistical data too.
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Assessment of the Economic Software FlexiBee
Dědková, Eva ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis deals with modern ways of the book-keeping using ICT and accounting software evaluation. The first part of thesis focuses on the historical development of accounting forms and techniques, legal regulation and current trends related the book-keeping on the computer. The second part aims on evaluation of specific economic software FlexiBee.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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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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Accounting for costs and expenses in Czech republic and Russian federation
Ragula, Tatiana ; Purina, Marina (advisor) ; Hora, Michal (referee)
The aim of this bachelor thesis named "Accounting for costs and expenses in Czech republic and Russian federation" is to judge hypothesis that accounting for costs and expenses in Czech republic is the same as in Russian federation by comparing these two systems, their principles, legislative documents, external and internal impacts in the countries. The thesis is divided into the theoretical part and practical part. The thesis is divided into theoretical and practical parts. The first chapter is dealing with the Czech accounting system, methods of dividing costs and expenses and methods of their accounting. The next three chapters of the theoretical part are dealing with accounting in Russian federation from the perspective of financial accounting and tax accounting. The practical part is a demonstrative example of costs and expenses accounting in both accounting in both accounting in both accounting systems in a particular firm.
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The milestones in the development of accounting and auditing
Svitlík, Martin ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
The thesis deals with the milestones in the development of accounting and auditing. In four chapters, which are sorted chronologically, the thesis tries to identify the most significant events that contributed to the current form of these disciplines. The work not only shows which events occurred, and thus answers to the question "what", but also looks for the causes of these events and answers the question "why". Developmental line is examined primarily in the area of UK.
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Electronic communication with use of electronic signature and data box
Macák, Jiří ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis aims on modern ways of electronic communication. It includes electronic signature and data boxes. The first part of thesis focuses on the historical and present legal regulation and describes rights and responsibilities that users of these tools have. The second part deals with possible problems and their solution during the use of these two tools in routine practice. It also includes a summary of the main advantages and disadvantages of their use. Practical part demonstrates the specific use of data boxes and electronic signature at cadastral offices from the view of common user and the cadastral office itself.
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E-invoicing of payables and its practical application
Kubínová, Petra ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis deals with e-invoicing of payables. It describes the various ways the e-invoice can be obtained, in particular from the moment the e-invoice is transmitted in EDI format and invoice details are put on web sites up until the e-invoice is received in PDF forma via e-mail or the scanning of the invoice document with subsequent text extraction. It determines and sets out the legislative requirements of the electronic document, looks into the benefits and drawbacks of e-invoices and compares them with paper form. The thesis also explains the technical terminology related to e-invoicing (various types of document formats, international standards for encryption of electronic communication, electronic signature, etc.). Furthermore it outlines the use of data boxes for e-invoicing. The thesis includes in its last part a practical example of implementation process of e-invoicing in a particular company.
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The module of assets records operated as a service in ERP for small and medium enterprises.
Sýkora, Ondřej ; Pavlíček, Luboš (advisor) ; Hora, Michal (referee)
This diploma thesis deals with a comparison of available "as a service" solutions for enterprise asset records for small and medium businesses in the Czech market. The aim is to find solutions that would best suit the needs of companies to acquire a new system as a service module such as elimination of large initial investment into selected solution and extensive funding for its maintenance. The thesis introduces concepts such as ERP ASP, SaaS, Cloud computing, SLA and their characteristics in the theoretical part of the thesis, which is in the first two chapters. The practical part -- third and fourth chapter -- deals with the practical analysis of current business process property records, finding the gaps and the call for essential criteria for the selection of a new solution. It also search for available solutions in the Czech Republic and analyzes their characteristics at the base of pre-selected criteria and peer comparison. The fifth and last chapter deals with the calculation and evaluation of the suitability and subsequent recommendations for the selection of a particular solution. The thesis draws data from publicly available information provided by suppliers of "as a service" modules solutions for enterprise asset records management.
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Circulation of documents (workflow)
Humeníková, Katarína ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
This bachelor thesis is aimed at questions about the circulation and approval of accounting documents. I describe the individual participants of process, their roles, responsibilities, and each phase of the process on the example of specific company from practice. The main purpose is to apprise the numerator with the principal of the approval process Workflow and show him the advantages of the electronic version against the traditional paper approval.
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