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Payroll accounting
Šimanová, Lucie ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
Diploma thesis deals with the issue of payroll accounting. Payroll accounting is modulated by wide range of legislation. The main goal is to create a comprehensive picture of how wages are calculated and what changes in this area occurred in 2007 - 2009. The individual chapters are examples, which tries to introduce the method of calculating wages. In a separate chapter describes how to calculate wages in a particular company.
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Deferred tax
Podzimková, Martina ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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Fixed Assets - Depreciation and Deferred Tax
Valík, Vladimír ; Rauš, Jiří (advisor)
The bachelor work deals with fixed assets, depreciation, and deferred tax. It is divided into three relatively separate themes, which concur indirectly one by one. Fixed assets - the first chapter deals with, is used by every accounting entity. These fixed assets come gradually, through the depreciation, into cost. In the second part the attention is paid not only to accounting depreciation but also to tax depreciation. The last chapter explains a conception of deferred tax originating from the differences between accounting and tax depreciation.
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Inventory of assets
Fikejzová, Jana ; Rauš, Jiří (advisor)
The topic of my bachelor thesis is the inventory of assets, which is an essential part of the financial statements of each institution. In the first part I explain the theoretical approach of the inventory process, its types, stages, dates, determining the inventory committee and their responsibilities. The second part is an exact description of the inventory in a particular institution of the year 2008.
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Fixed assets --depreciation and deferred tax
Ranglová, Michaela ; Rauš, Jiří (advisor)
Bachelor's thesis deals with the definition of intangible and tangible fixed assets under the law of the legislation of the Czech Republic. Furthermore describes methods of depreciation of fixed assets and deferred tax. At the end of the thesis there is a view of the long-term assets of the real existing company.
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Financial analysis
Molková, Markéta ; Rauš, Jiří (advisor)
The theme of my bachelor thesis is financial analysis of the Ravak Inc. from view of external user in period 2004 to 2007. In theoretical part of the thesis, there are defined meaning and importance, user and methods of financial analysis and sources of information. Practical part contains basic information about company and application of theoretical knowledge to accounting data of Ravak Inc. Conlusion contains evalution of results and financial situation of company.
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accounting of individual
Kuchtová, Simona ; Rauš, Jiří (advisor)
This thesis describes the accounting of individuals, more specifically their accounting and taxes responsbilities. The thesis focuses on baseline aspects of accounting processes during the creation of complex output of entrepreneurial activities.
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