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Trading income and its settlement
DOLEJŠÍ, Alena
The subject of my bachelor thesis is Trading income and its settlement. I have described closing entries and procedures that conduce to ascertainment of trading income, its publication and transformation into tax base in order to compute a corporation income tax. These bookkeeping operations are known as a financial statement. They take place at the end of current accounting period and at the beginning of following accounting period. The purpose of financial statement is to disclose all relevant information about property, financial and income situation of company. The aim of my bachelor thesis has been to describe this accounting sphere coherently, schematically apply theoretical pieces of knowledge in chosen company and compare achieved results with information that were recorded by addressed company for a same accounting period. I was interested whether there is possible to deviate and simultaneously to be in conformity with rules of law and what the consequence of usage of alternative processes is. I have focused on closing the books of accounts, ascertainment of trading income and preparation of the balance sheet and profit and loss statement for a year 2007 in practical section of my thesis.
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Tax base and its relation to the income before taxes
Červová, Zuzana ; Bokšová, Jiřina (advisor)
The thesis investigates the issue of finding the tax base from the income before taxes, aims mainly on costs and revenues, which are assessed from both the accounting and taxation perspective. It also defines the accounting system, corporate income tax and the interconnection between accounting and tax system. The thesis concludes with a practical example.
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Transformation of the income trading to the tax base
Svobodová, Pavla ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses solves the interrealationsship and the differences between the income trading and the tax base. There are described and practically documented the adjustments that are necessary within the transformation. Of these adjustments there is in more detail described the depreciation of the fixed assets and the adjustments to the trade receivables. There is solved the impact of the error correction in the accounting to the tax base too. The significant part of this theses solves the problem of the thin capitalization. This problem is analysed with the view of the rigor juris in the tax period of 2008,2009 and 2010
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Application of tax depreciation in the Czech Republic
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis analyses tax depreciation of tangible assets in the Czech Republic. Thesis concentrates on impact of tax depreciation on income of juristic persons. The work is divided into three chapters, which are logically connected. The first chapter descibes fundamentals and function of depreciation. There are the differencies between account and tax depreciation. The second chapter defines tangible assets, entrance price and methods of depreciation. Entrance price of tangible essets is transmitted into the expenses through tax depreciations gradually in several terms. Model situations of tangible assets tax depreciation use are in the third chapter.
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Adjustment of accounting profit on tax base
Kalivodová, Tereza ; Randáková, Monika (advisor)
The goal of my thesis on " Adjustment of accounting profit on tax base" is explain the issues the survey of the tax base. I specifically focus on finding profit on an accrual basis, on costs, which for tax purposes can or cannot be recognized and at the end of the impact of income tax on disposable income.
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