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Internal Accounting Directives for Corporations
Malovaná, Hana ; Bednářová, Markéta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive in the field of wage regulations in the transport company Drivers Trans, s. r. o. In the first part, the theoretical background of the internal company directive, employment relationship, wages, its forms and accounting are defined. The second part is an analysis of the company, where the author describes its operation, and especially the ways of rewarding employees. In the third and last part is a proposal for a new internal company directive on the topic - internal wage regulations.
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Deferred Income Tax in Audit of Financial Statements
Přidalová, Veronika ; Malínková, Šárka (referee) ; Křížová, Zuzana (advisor)
The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.
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Supplies Accounting of Goods
Liptáková, Kristýna ; Baaijová, Ivana (referee) ; Fedorová, Anna (advisor)
This Bc work deals with supplies accounting of goods. The work includes basic informations about supplies of goods and their divisions and describes accounting of events connected to them. Explains and confronts accounting with method A and B on the basic of practical example. Proposes method of settling problems in the company at the close.
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Accounting about Inventory
Jochová, Eva ; Hamplová, Věra (referee) ; Fedorová, Anna (advisor)
Aim of this thesis was suggest a solution with, that it would enable acceleration accounting material in První brněnské strojírně Velká Bíteš, a. s., whereas were designed two feasible solutions. First solution was of introduction individual analytical account for secondary acquisition costs with. Second solution concerned change pricing method of material purchased in fixed store prices. First from proposals was accepted on the basis of evaluation employees of company. However also second from proposals could realize in future with it, that it is impossible exactly estimate, how would had it big effect on income from operations of company.
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Accounting Directives for Company
Vymazalová, Tereza ; Daňha, Jaroslav (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with internal accounting directives of the Czech business company. First part includes theoretical basis for accounting directives, employees and remuneration of employees. In the second part of the bachelor thesis is introduced and analyzed the company Sezako Prostějov s. r. o. and it’s current directives. Third part is focused on creating an entire wage order for the company Sezako Prostějov s. r. o.
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Accounting Directives for Company
Šťavíčková, Eliška ; Pavelková, Petra (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive of building company QuickBuilding s. r. o. The first part defines the theoretical basis related to internal company directives, remuneration of employees and wage accounting. The second part contains description and analysis of the company. This part also deals with evaluation of current internal company directive. The last part presents the proposal of comprehensive internal wage regulation.
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Autentizace síťových portů pomocí protokolu 802.1X ve firemním prostředí
Malinka, Tomáš
This thesis describes the draft and implementation of a new security with 802.1x in the corporate environment. The work is divided into two parts. The first part outlines the topic theoretically and the second part solves specific draft using 802.1x and its implementation in the corporate environment. The implementation is outlined with configuration of end clients, switches including RADIUS server and settings in AD. During the implementation, there is also described the authentication of devices by Mac Authentication Bypass.
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Accounting and Reporting of Leases According to Czech Accounting Standards and IFRS 16 in a Selected Business Corporation
MATIÁŠOVÁ, Tereza
The main goal of this bachelor thesis is the accounting and subsequent comparison of leasing according to Czech Accounting Standards (ČÚS) and International Standards (IFRS) in a selected business corporation. Financial leasing is one of the most used types of fixed asset financing. It contains the characteristics of leasing, its types and definitions of terms related to this issue. After a short presentation of the selected company for the application of the given issue, the work deals with the accounting of leasing based on the leasing contract according to the CÚS and then according to IFRS 16 - Leases. In the very conclusion, the biggest differences between accounting according to both types of standards are summarized.
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Records and inventory management in the selected entity
ŠKARYDOVÁ, Lucie
This bachelor thesis focuses on the issue of inventory in the selected entity. Especially in manufacturing companies inventory forms a significant part of the current assets, and that is why it is necessary to pay adequate attention to them. The aim of the thesis is to analyse and evaluate records, accounting, valuation and management of inventory in the selected entity and to suggest possible changes that lead to an im-provement within the inventory area. The theoretical part defines inventory, its division, valuation when bought and when discarded, inventarization, inventory records and accounting using method A or method B. Further on, inventory management and its financial analysis is mentioned. In the conclusion of theoretical part, inventory is described from the perspective of management accounting. The practical part first introduces the selected entity. Subsequently, analysis within valuation, records, accounting and inventory management is carried out. Using chosen ratio indicators, financial analysis of inventory is realized. The conclusion of the thesis evaluates the current inventory situation in the selected entity, and where there are shortcomings, suggestions of improvement are presented.
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