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Komparace metod odpisování dlouhodobého majetku ve vybrané účetní jednotce
Holíková, Pavla
Bachelor thesis compares approaches for depreciation of long-term assets based on Czech tax law and based on Czech Accounting Standards (CAS). Thesis firstly describes and compares differences between the CAS and Czech Tax law long-term assets definitions, valuations and depreciation calculation methodologies. At the second part of the thesis, depreciation value of particular long-term assets of the DREVODILO Rousinov company are calculated based on the two approaches and then compared. Results of the two methodologies are then applied on company tax base calculation and impacts are further analyzed.
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Economic and social status members Jewish religious community in Sedlcany in Protectorate of Bohemia and Moravia (with a specific heed to the year 1940)
KRUCHŇOVÁ, Lucie
The purpose of this thesis is to elaborate the inventory of Jewish possessions in the town district of Sedlcany which would provide an answer to the economic and social status of this persecuted minority. The primary sources are the record-keeping cards from the Jewish card files, the registration of the Jewish landed estate in the town district of Sedlcany, the police entries, as well as, the population census from 1930. The acquired information about the Jewish possessions relates to the year 1940 too, therefore, this thesis is also focused on the period of the Protectorate of Bohemia and Moravia. The first chapter briefly engages the reader with the history of the Jews in Bohemia with a specific focus of the town district of Sedlcany. The key part of this work is the detailed outline of the encoroachment on the economic life of the Jews not only in the Third Reich, but also on which ?the Aryan race? received their possessions. The key part of this thesis is a list of the Jewish population living in the town district of Sedlcany and nearby villages before deportations, an overview of family ties, and also an overview of movable and inmovable assets of individuals. Another essential charter of this work is the restituion of thirteen survivers that emphasises the response of the country and individuals to the return of the Jews after the Second World Ward and the progress of the administrative process. At last, this thesis offers charts, tables, maps with highlighted municipalities where the Jews had lived, and also three maps illustrating the Jewish settlement in the town district of Sedlcany, and the municipalities of Kosova Hora and Petrovice. It further illustrates a family tree of the Lurie family from Petrovice, an inventory list of goods from Lurie?s shop in Petrovice and, last but no least, photos of some Jews living in the district of Sedlcany in 1940.
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Affecting the Tax Base by means of Different Ways of Assets Acquisition
Hovádková, Štěpánka ; Ing. Jan Štěpánek. (referee) ; Svirák, Pavel (advisor)
The thesis is divided into four main chapters. The first chapter identifies the basic concepts and forms of financing related to the acquisition of property. The second chapter focuses on the current state of the business selected individuals. The third chapter analyzes the various forms of financing with the perspective of tax-deductible expenses and cash flows. The fourth chapter is devoted to finding the optimal way of acquiring new assets with regard to fiscal and financial capabilities of the selected individuals.
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Influence of Different Ways of Asset Acquisition on Tax Base
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with selecting the appropriate method of financing the acquisition of new car and its impact on the tax base. It analyzes and compares the different ways of financing, namely the acquisition in cash, on credit and leasing, monitors their tax aspects. According conditions looking option that is the most appropriate way of financing a positive influence on the optimization of the tax base.
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Účtovné a daňové problémy dlhodobého majetku
Osadská, Daniela
The bachelor thesis is focused on issues of fixed assets from the accounting and taxing point of view. I applied the theoretical knowledge on particular accounting unit of the DRUKOV Company. My main goal was to find out what mistakes were made by the company during accounting of fixed assets. The thesis has two parts, theoretical and practical. The first part is dedica-ted to theoretical knowledge of fixed assets. In the practical part of the thesis, with the help of internal documents of the Company, I analyzed fixed assets and its accounting. I find out that lot of mistakes were made. I suggested recommendations, which could help accounting unit to the future.
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Účetní a daňové chyby v oblasti dlouhodobého majetku
Květáková, Lenka
Květáková, L., Accounting and tax errors in fixed assets. Brno: Mendel university in Brno, 2014. The work is divided into theoretical and practical parts. The theoretical part con-sists of two chapters. The first chapter of this part contains a particular characte-ristic, definition and identification of various types of assets: tangible, intangible and financial assets. Another section concentrates on property valuation, property acquisition, technical improvements, depreciation of property and means of disposal of fixed assets in use. The second chapter of this section focuses on accounting and tax errors in fixed assets and repairs. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. The practical part contains an introduction to selected company. Further analysis of the company's assets accounting, disclosure of the mistakes committed by the company and their repair. In conclusion, I propose recommendations, which the company can avoid these mistakes in the following period.
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