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Earnings management
Ongaľová, Dominika ; Pelák, Jiří (advisor) ; Miková, Tereza (referee)
The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.
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Transformation of accounting of state and local government in the Czech Republic
Marešová, Edita ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.
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Internal accounting rules of a certain company
Žemličková, Kateřina ; Janhubová, Jaroslava (advisor) ; Cardová, Zdena (referee)
Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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Profit or loss in accounting and tax base
Němcová, Adéla ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.
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The importance of leasing in the truck-transport company
BOČANOVÁ, Jana
The theme of this bachelor thesis is ?The importance of leasing in the truck-transport company?. The target of my work was to characterize, compare and evaluate advantages and disadvantages of financial and operative leasing, at first from theoretical point of view and later use the gained knowledge and apply it in the practical part, in which I dealt with the importance of leasing in the company Autodoprava Hanzalik s.r.o.
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Preparing of the company on final accounts
Dvořáková, Eva ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
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Tax Optimization for a Specific Entrepreneur
DANDOVÁ, Kateřina
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
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