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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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The influence of Euro exchange rate and creative accounting on a company management
SMOLENOVÁ, Lenka
Bachelor´s thesis deals with the issue of rate exchange. The aim of this work is to evaluate the exchange rate influence on a company management, its account sheets and financial results. In the theoretical part are described individual variants of exchange - rate difference accounting. Namely during an accounting period and also by closing the books. In the practical part is described the system that works in a selected accounting entity. The variants of exchange - rate accounting are described in examples and there is also their comparison. Then there is a suggestion of an internal directive for exchange rate.
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FOREIGN TRADE ACTIVITY IN ACCOUTING OF COMPANY
TOMANDLOVÁ, Dana
The aim of this graduation theses is characterize foreign business cases, which apper in activities of choice company. The fist part of this work is focused on problems and specific cases, which go with foreign business transactions. First I described signification of foreign trade and approaches to his implementation. The next chapters deal with exchange rates, exchange rate differences, functions of duty, dutiable modes, tax problems - especially area of value added tax and dissimilarities of international business transactions at closing sale of goods. The company, which I choose for analysis of foreign business activities, is cooperative society Ledenický nábytek. I localized on most significant business activities and specific areas, which this company solves during trading with foreign partners from the European Union and compare with standards procedures. If there is any unsuitable procedure or any obscurities, I propose better and more suitable way of resolution.
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Foreign currency in accountancy
Němcová, Adéla ; Janhubová, Jaroslava (advisor)
The main theme of this bachelor thesis is the foreign currency in accountancy and the elimination of exchange rate losses. The thesis is divided into theoretical and practical part. In the theoretical part the most common items used in a company and the specifics of bookkeeping are desribe. The practical part includes researching what type of the exchange rate methods in bookkeeping is better and the elimination of exchange rate losses in a particular company.
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Permanent and transitional changes in the value of assets and liabilities in the financial accounting
Hrubošová, Kristýna ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
Thesis deals with issues of recognition and capture of permanent and temporary changes in the value of assets and liabilities in financial accounting from the perspective of International Financial Reporting Standards (IFRS), US generally accepted accounting principles (US GAAP) and the Czech accounting law. Top of the thesis discusses the bases for accounting for changes in the value of assets in the accounts - attention is paid to the fundamental accounting assumptions and principles, cost basis, latent reserves and deferred tax. A separate section compares the issue of depreciation of fixed assets in terms of IFRS, US GAAP and the Czech accounting law. The main part discusses the rules for identifying and capturing the transitional changes in the value of assets and liabilities in their subsequent valuation rules under IFRS, US GAAP and Czech accounting regulations. There is also the issue of exchange rate differences.
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Exchange differences in statements financial
Borovková, Jana ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The thesis describes questions of exchange differences in accordance with czech generally accepted accounting principles and in accordance with the International financial reporting standards. The thesis explains exchange rates used on the Czech Republic and czech accounting principles. The second part of this thesis is focused on International financial reporting standards. It makes clear what the functional currency is. It describes translation from the local currency to the functional currency and the translation from the functional currency to the presentation currency. It relates consolidated financial statement in the view of exchange differences.
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Zúčtovací vztahy
Kovaříková, Tereza ; Procházka, David (advisor)
Práce je zaměřena na účetní zobrazení vztahů účetní jednotky k dlužníkům a věřitelům. Základní dělení pohledávek a závazků z obchodního styku a povinnosti účetní jednotky vůči státu. Zúčtování se zaměstnanci a institucemi zdravotního a sociálního zabezpečení. Otázky týkající se daní jak přímých tak nepřímých, dotace poskytované účetní jednotce. Dále pohledávky za společníky, účastníky sdružení a členy družstva. Do této problematiky jsou zahrnuty i kurzové rozdíly, přechodné účty aktiv a pasiv, dohadné položky aktivní a pasivní a také opravné položky k pohledávkám
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Selected Items from a Firm´s Accounting Statements and their Analysis
Maršánová, Lucie Bc. ; Zmrhalová, Alena (advisor) ; Šubrt, Václav (referee)
Diplomová práce je rozdělena na teoretickou a prakticou část. Teoretická část práce je členěna na čtyři podkapitoly, které se postupně zabývají jednotlivými směry v účetnictví, účetními výkazy, oceňováním v účetnictví a poslední kapitola této části se zabývá pohledávkami a závazky. V praktické části jsou pak analyzovány pohledávky a závazky konkrétní společnosti. Dále je rozebrána problematika kurzových rozdílů a jejich vliv na výsledek hospodaření.
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