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Accounting of self-governing territorial units since 2010
Novotná, Kateřina ; Svoboda, Michal (advisor)
This bachelor thesis deals with accounting of self-governing territorial units from 2010 onwards, after the start of the accounting reform of public finances. There is characterized non-profit sector in the work and the role of self-governing territorial units in it. A separate chapter is devoted to accounting reform, because an accounting of self-governing territorial units is built on it from 2010. The reform completely changes the view on public accounting. The last part focuses on examples of bookkeeping of selected areas, particularly those that have changed the most compared to previous years. These are transfers, reserves, depreciation of fixed assets, adjustments and closing the books.
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Impacts of the reform of public finance to accounting and reporting of contributory organizations
Stejskalová, Lenka ; Hálek, Miroslav (advisor)
My bachelor thesis deals with the impact of the reform of public finance accounting and reporting of contributory organizations. Although contributory organizations from enterprises differ in their accounting system because of differences in profit and nonprofit companies, the reform seeks to synchronize the two systems. In my work I try to compare the accounts in contributory organizations before and after the reform of the reform and to highlight the most significant differences. I describe the reform process and its most important goals. In the second section I focus on the contributory organization local governing unit Home for the elderly Chýnov. I present data from an accounting journal, where I try to explain the changes that occurred as a result of the reform.
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Lead accounting in allowance organization in software GORDIC
TRILLSAMOVÁ, Andrea
The target of the thesis is the representation of accounting in the allowance organization and the application of accounting in the management of non-profit organization. I engage in the representation of accounting in allowance organization - long-term and short-term property, debtors and creditors, costs, revenues and income from operations, property and monetary funds, endowments, accounting statements and application of accounting for the management of allowance organization in the thesis.
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Problems of the transition from tax evidence to the accounting for entreprneur - physical person
OULICKÁ, Žaneta
In my B.A. thesis, I focused on the issue of the transition of a fictitious business from tax records keeping (former ``single-entry bookkeeping) to bookkeeping (i.e. ``double-entry bookkeeping{\crqq}). In the theoretical part, I characterised briefly tax records keeping, bookkeeping and also the transition process. The bookkeeping is based on the cost-income principle, and the tax records keeping is based on the income-expenses principle. I primarily applied theoretical knowledge obtained from specialised literature. There is no general rule, which would determine that the bookkeeping is better for a particular person than the tax records keeping and vice versa. Both methods have advantages and disadvantages. In selecting, an entrepreneur must examine the strengths and weaknesses, also in relation to a particular economic situation of a particular country. In the practical part, I applied the transition of a fictitious individual as of 1 January 2007. On the basis of stocktaking, it was found out that the entrepreneur has much stock available. If the tax rate in the Czech Republic will be reduced from 32% to 15% in 2007, the transition to the bookkeeping does not have to be so painful for the individual - entrepreneur.
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Accounting and Reporting of Exotel in 2008
Schlossberger, Alexander ; Cardová, Zdenka (advisor)
The aim of my bachelor's thesis is the analysis of accounting and reporting of one of the world's largest IT company. The thesis deals with outsourcing problems, requested operations and accounting documents, describes keeping the books, process of financial statements completing and regular international reporting.
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Transitions between tax evidence and accounting records
Potočková, Zuzana ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
This thesis is focused on transitions between the tax registers and bookkeeping. It also details the transitions to the flat expenditures. The aim of this thesis is to find and explain the correct procedures for difficult situations that may arise related to the transition. The thesis also includes a practical example of the transition from the tax records to a flat expenditures, including completing the necessary forms for proper authorities.
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