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Difference of Tax Records and double-entry Bookkeeping in Firm Management Decision-Making
Rohová, Veronika ; Kozlová, Taťána (advisor) ; Stejskalová, Irena (referee)
The theoretical part will be focused on finding differences in tax accounting and double-entry accounting, while the bridge will be processed gear. The practical part will cover the treatment of both the variant of the selected companies and tax optimization of both. Tax records will be processed for each company separately and double-entry accounting will be handled in the newly formed company formed by the merger of the selected companies. All the data will cover 2009 and 2010. The aim will be compared to tax accounting and double-entry accounting, assessment of the appropriateness of both options and design solutions for the selected companies.
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Taxation of individuals providing agricultural activity - analisis of the tax records and accountancy
MÍČKOVÁ, Jana
The aim of this essay is to compare principles of the tax records and accountancy. Pursuant to obtained evidences choose the right form of accounting. Tax bases from the tax records which contain specifics of agricultur mainly livestock are used for this essay. The main topic was accounting of animals and transition from the tax records. Practical part of this essay is about problem of transition to accountancy, livestock accounting and calculation of income tax. The tax effect by comparison with tax reporting by percentage of income is evaluated on basis of statements of tax records. Pursuant to this analysis was confirmed profitability of costs reporting by percentage of income.
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Proper accounting on-line system – www.onlineucto.cz
Přikryl, Vladimír ; Zouhar, Tomáš (advisor)
The basic theme of this bachelor's thesis is on-line book-keeping. The theoretical part is focused on comparsion of main advantages and disadvantages of this way of a book-keeping and to identify its main errors and limitations. The practical part is focused on description of own book-keeping system www.online-ucto.cz and illustrates how to use advantages and decrease disadvantages of on-line book-keeping.
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Accrual basis versus cash basis
Kocurková, Jana ; Nováčková, Zdenka (advisor) ; Řezáčová, Štěpánka (referee)
PRÁCE SE ZABÝVÁ DVĚMA METODAMI, POMOCÍ KTERÝCH LZE V ÚČETNICTVÍ MĚŘIT ZISK. JEDNOU Z TĚCHTO METOD JE AKRUÁLNÍ BÁZE, NA KTERÉ JE V ČR ZALOŽENO PODVOJNÉ ÚČETNICTVÍ. DRUHÁ METODA VYCHÁZÍ Z BÁZE PENĚŽNÍCH TOKŮ, KTERÁ JE ZÁKLADEM PRO DAŇOVOU EVIDENCI PODNIKATELŮ A TAKÉ PRO ORGANIZAČNÍ SLOŽKY STÁTU A ÚZEMNÍ SAMOSPRÁVU.
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