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Transformation of Crafts Company and Its Next Development
Dacíková, Marie ; Vaškovičová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.
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The dentist's office – records and taxation
Kunešová, Kristýna ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
This thesis focuses on dentist, who have their own business, how to register revenues and expenditures and the impact of taxation on selected records. It describes the basic characteristics of the self-employed and limited liability companies. Thesis describes the tax records, applying lump-sum expense and tax calculation for self-employed. It describes accounting in a full range and corporate taxation for limited liability companies. The practical part focused on the comparison of the forms in dental hygiene.
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External audit DUDÁK - Měšťanský pivovar Strakonice, a.s.
ZBORNÍKOVÁ, Jana
The target of this diploma thesis is the application of the external audit on the financial statement of the concrete accounting unit according to applicable audit regulations. In the first theoretical part I deal with the definition of audit, its functions, further legislation of audit in the Czech Republic and the auditing process. Literature has been the source of information for me. In the second practical part I focus on selected company. For my thesis I have chosen DUDÁK ? Měšťanský pivovar Strakonice, a.s. Next I focused on own implementation of auditing in the organization. I carried out the audit of financial statements for year 2011. The result of my work is to refer to facts that I evaluate as positive.
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Accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany
Sofronová, Simona ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The goal of this thesis is a description of accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany. It provides readers information on the obligations that are applied to entrepreneurs while starting business activities, informs about the regulation of accounting and tax records in the Czech Republic in comparison with how are accounting and tax records regulated in the Federal Republic of Germany. The thesis also focuses on bookkeeping in accordance with Czech and German accounting regulations and as well on tax issues for individual entrepreneurs. The thesis then presents on a specific case the biggest differences for accounting and tax records in both chosen countries.
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Change of acconunting system
Pytlová, Tereza ; Zouhar, Tomáš (advisor) ; Svoboda, Michal (referee)
This thesis deals with bookkeeping of self-governing territorial units since year 2010. The thesis is divided into two parts: theoretical and practical. In the theoretical part are characterized self-governing territorial units and the basic principles of community. The next chapter deals with the financial reform that completely changes the accounting in public administration and describes the major changes that the reform has brought. The practical part is focused on a particular entity, Dešenice township, where the most significant changes are summarized and also the impact that financial reform has brought there.
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Financing and accounting of allowance organization in concrete conditions
Eichlerová, Gabriela ; Takáčová, Hana (advisor)
The bachelor's thesis deals with funding and accounting of allowance organization. It is divided into two parts: theoretical and practical. The non-profit sector and management issues of allowance organizations are characterized in theoretical part. Financial arrangements and funds are described. The bookkeeping part focuses on bookkeeping procedures in chosen sections until the end of year 2009. There are also mentioned changes from 1. 1. 2010. The practical part is dedicated to analysis of management of concrete allowance organization - secondary technical school in Prague.
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Issue of inventories in a company with business activities
Sabadášová, Jana ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Final thesis "Issue of inventories in a company with business activities" contains in a summary bookkeeping of inventories and other problems connected with inventories - evaluation of inventories in various parts of business cycle, problems with stocktaking, ordering of inventories. Ivnentories and their evaluation is defined under both czech law and international standards. In the last part there is an example of concrete czech company which is a member of international corporation.
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Accounting of allowance organizations on the example of primary school
Vodvářková, Iva ; Svoboda, Michal (advisor)
This batchelor's thesis deals with financing and accounting for allowance organizations. It is divided into two parts, the theoretical and practical. The theoretical part deals firstly with general characteristics of the non-profit sector and allowance organizations, as well as economic issues of allowance organizations and at the end I focused on examples of bookkeeping of selected areas and a separate chapter was devoted to a major change in the accounting of allowance organizations from 1.1.2010. The practical part is focused on the analysis of management of specific allowance organization, which is a primary school. This analysis is focused on the analysis of costs, revenues and profits from the main and ancillary activities.
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