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The changes of the European law and their effect on the financial statements of the enterprises in the Czech Republic
EISENHAMMEROVÁ, Jana
This diploma thesis is focused on the influence of European law on the business enti-ties in the Czech Republic. The primary objective of this thesis is to explain how the implementation of Directive 2013/34/EU affects the accounting statements of business entities. There is also paid attention to the new modification of the Accounting Act in this thesis. The amendment of the Accounting Act is compared with the Directive 2013/34/EU in the Financial reporting. Especially this thesis is concentrated on the balance sheet, profit and loss account, the final accounts, the annual report and any other financial reports. After this comparison it has to be shown, whether all the important parts of Directive 2013/34/EU are component of the Czech law. Moreover, this thesis describes some of the advantages that are provided for micro-undertakings and small-undertakings.
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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Development of accounting in Slovakia
Samseliová, Simona ; Valášková, Mariana (advisor) ; Skálová, Jana (referee)
The bachelor's thesis is focused on the theme of development of accounting in Slovakia. The thesis is divided into four main chapters. The aim of the first chapter is to define the complex accounting system and provide the basic understanding of this area. The second part chronologically describes the historical process of formation and development of accounting system in generally. It is also devoted to important milestones in the evolution of Slovak accounting legislation, which is terminated by summary of currently valid legal standards. The third chapter follows the topic and it focuses on the international harmonization within the European Community. The last and final section deals with practical view on accounting. It shows accounting statements requirements and changes in legislation following the implementation of EU Council Directive. These changes are attributed to the harmonization process, which the Slovak republic is a part of.
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Exchange Differences in Accountancy in an Enterprise
ŠPILAUEROVÁ, Hana
In connection with economy globalisation, international cooperation of companies and expansion of international trade, the issue of exchange rates, transfer of currencies and exchange differences concerns companies more and more. The aim of this thesis was to show in theory as well as in practice how a company transfers assets and liabilities expressed in a foreign currency into Czech crowns by means of exchange rates. In the theoretical part, methods are described how to realise this transfer and abide by legal regulations concerning this issue. Next, accounting operations are given where it comes to creation of exchange differences. Data for the practical part were provided by the enterprise ESSA Ltd. On these data, the influence of exchange differences on the company's economic results in the years 2009-2015 is shown. The method of accounting exchange differences is presented on individual cases of accounts receivable and accounts payable. For orientation in the issue, model examples of other accounting cases are given where exchange differences may arise.
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The issue of transfer of tax records to bookkeeping of a selected subject
Kabeláč, Jan ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to accounting, both from tax and accounting perspective. The practical part is dedicated to the proper transfer of theoretical methods transition from tax accounting records to bookkeeping for the entrepreneur. It focuses on closure of tax records, opening the books of accounts, creating a conversion bridge and quantifying the tax impact associated with the transition to accounting. At the end of the practical part all single solutions are introduced, interpreted their benefits and drawbacks and from this analysis there are recommendations given.
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Valuation of the Inventory in the Selected Company
Kružíková, Elena ; Polečová, Mária (referee) ; Pernica, Martin (advisor)
The bachelor's thesis provides a comprehensive overview of the issue of valuation and reporting of inventory. It emphasises the importance of harmonization of these approaches, also the disadvantages of both systems using the method of comparing the approaches the Czech Accounting Standards with IAS/IFRS. Theoretical solutions are applied in a practical example of the valuation of inventory in a particular company. The result of this bachelor's thesis is the demonstration of the effect of valuation on profit accounting entity.
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The Comparison of the Tax Book-Keeping and Financial Accounting
Kohoutková, Zuzana ; Kadlec, Jiří (referee) ; Pernica, Martin (advisor)
The subject of this Bachelor’s thesis is the comparison of the tax book-keeping and financial accounting. In first part there is described the main principles both method of registration with current legislation in force in the Czech Republic. There are defined differences between them, advantages and disadvantages. In the second part is a elaborated proposal to transfer the tax book-keeping to financial accounting for the entrepreneur and evaluation this amendment to income tax.
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Accounting Guidelines for Business Corporations and their Tax Aspects
Marhold, Petr ; Taft, Karel (referee) ; Svirák, Pavel (advisor)
The Bachelor’s thesis deals with problems of internal directives in company COMGUARD s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company COMGUARD s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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