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Internal Accounting Directives for Corporations
Malovaná, Hana ; Bednářová, Markéta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive in the field of wage regulations in the transport company Drivers Trans, s. r. o. In the first part, the theoretical background of the internal company directive, employment relationship, wages, its forms and accounting are defined. The second part is an analysis of the company, where the author describes its operation, and especially the ways of rewarding employees. In the third and last part is a proposal for a new internal company directive on the topic - internal wage regulations.
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Zákon o účetnictví platný od 1. 1. 2016
Šalena, Radek
This bachelor thesis deals with the Czech accounting law valid from the 1st of January 2016. The main goal of this thesis is to apprise a reader about the main changes in this law and after that to evaluate these changes in help with the data of real entities from the period before and after these changes. In the teoretic part should be described a teoretic knowledge about examined parts which are in my thesis the change in bookkeeping of inventory of own production, the new system in the division of entities and groups of entities, the changes in the simple bookkeeping and the changes in the financial statements balance sheet and profit and loss statement. In the practic part of my thesis are quantified the chosen changes and are mentioned the consequences which these changes in the accounting law means for entities.
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Specifika zdaňování a účtování osobních obchodních společností
Lázničková, Tereza
This thesis explains the issues of taxation and accounting of personal business companies. Based on the information from the specialized literature dealing with this issue and based on the specific characteristics of the companies, their advantages and disadvantages were found. The issue of personal business tax was applied to model examples of different income levels and was compared with the taxation of a limited liability company and self-employed individuals. Their total contribution obligations were compared and evaluated. After a detailed specification of the characteristics of the personal business companies, the experience from the practice after the visit of a partner of an unnamed public company, tax advisers and the Financial Department of the South Moravian Region was described.
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Accounting Directives for Company
Vymazalová, Tereza ; Daňha, Jaroslav (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with internal accounting directives of the Czech business company. First part includes theoretical basis for accounting directives, employees and remuneration of employees. In the second part of the bachelor thesis is introduced and analyzed the company Sezako Prostějov s. r. o. and it’s current directives. Third part is focused on creating an entire wage order for the company Sezako Prostějov s. r. o.
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Creating an Accounting Procedure for Fixed Assets
Stejskal, Jakub ; Svirák, Pavel (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company BZCompany international s. r. o. The first part is focused on internal guidelines, accounting, accounting and tax depreciation and legislative aspect of the matter. The second part is introduce BZCompany international s. r. o. and examines the optimal solution for internal guidelines with regard to problematice with long-term tangible assets. In the last part of the bachelor thesis indicate optimal design for internal guidelines.
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Records and Inventory Management in a Manufacturing Company
SEKNIČKOVÁ, Iveta
Inventories are very important for manufacturing company because the operations with inventories belong to key activities. These companies into inventories insert a large amount of funds and every wrong activity causes a loss of these funds. The objective of the bachelor thesis is to evaluate inventory management in a manufacturing company and find the optimal solution. In this work, there is specified the term inventories and are described the activities related to inventories for example accounting for inventories, valuation of inventories and inventory management. Within determining the optimal situation particular formulae and different inventory management methods are used and compared as well. The bachelor thesis is focused on inventory management in manufacturing company which is a manufacturer of modern headlamps. The proposed changes that make inventory management more efficient are the result of the work.
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Inventory Valuation Method in Custom Manufacturing
BARTOŇOVÁ, Kamila
The aim of the bachelor thesis was to analyze inventory and inventory management in a selected accounting unit, which focuses on custom order production and subsequent evaluation and improvement of inventory management. The theoretical part includes characteristics of delivery of supplies, methods of accounting and valuation of inventories, as well as registration of inventory and supplies in stock. This part is based studies of specialized literature on the subject as the main source of information. The practical part introduces the selected entity, core activities of its business, and accounts that are used for inventory accounting. This part of the thesis is focused on accounting operations connected with the company stocks. Above all, inventory acquisition, inventory in stock, loss of inventory, and inventory taking are monitored. The main information source of this part comes from the general ledger and warehouse accounting of the company. The bachelor thesis found the methods and procedures used in the selected entity are suitable chosen for inventory management while only several minor imperfections have been detected.
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Selected Share Transactions from the Accountancy and Tax View
Slámová, Klára ; Hruška, Vladimír (referee) ; Brychta, Karel (advisor)
Master thesis deals with the issue of selected business share transactions from the accountancy and tax view. In the first part of thesis there are defined the basic theoretical concepts. The analytical part is focused on the analysis of the law connected with acquisition, holding and selling a business share. The practical part is based on acquired knowledge to elaborate a methodical tool. Suggest methodical tool is subsequently applied to the example.
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Working capital in accounting according to IFRS
Kim, Alyona ; Purina, Marina (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis on the theme, Working capital in accounting according to IFRS, focused on the individual components of working capital especially their accounting and valuation procedures according to international financial reporting standards from a theoretical point of view. The aim is to demonstrate the methodology of the separate parts that are usually used on the model of major joint-stock companies. Next, assess whether there is a large variation in the structure of the working capital and its value structure, depending on the businesses sector of performance. At the end of the thesis is a summary of the results of the practical part.
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Analysis of the accounting of tangible fixed assets in accounting programs ACONTO and MONEY S3
ŠANDOVÁ, Barbora
The goal of the bachelor thesis is to compare two selected accounting programs and choose the best one for the evidence and the accounting of tangible assets. Nowadays, most companies use for evidence various accounting programs. For this thesis there were selected programs ACONTO and MONEY S3. This thesis also describes characteristics of fixed assets, especially tangible assets. There are defined the methods of acquiring, including leasing, valuation, depreciation and displacement. The whole thesis contains qualitative results. These results deal with practical application of both accounting programs. The investigation includes the description of the differences and following evaluation of two selected accounting programs. Based on these results, in the end of the bachelor thesis are shown recommendations for improving these accounting programs.
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