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Deferred Income Tax in Audit of Financial Statements
Přidalová, Veronika ; Malínková, Šárka (referee) ; Křížová, Zuzana (advisor)
The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.
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Specific accounting cases and their VAT treatment
Krutinová, Klára ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
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Accounting Regulation and Procedures in Kazakhstan
Ponomareva, Xeniya ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The thesis is devoted to the accounting regulations in Kazakhstan. The aim of this work is to define the legal standards of the governing accounting system, which is regulated; this is characteristic of the accounting system of Kazakhstan and the Czech Republic. The thesis is divided into a two parts: the theoretical the and practical.
The theoretical part is explains and describes the process of forming of the accounting systems of Kazakhstan. It is analyzes the current the status and harmonization of accounting
in Kazakhstan. It is also describes the characteristics of accounting and steps in the accounting processes of Kazakhstan and the Czech Republic. In the analytical part describes the differences among the financial statements. With the help of a model example were quantify the net incomes of a chosen fictional company are quantified on the basis of the principles of accounting systems in Kazakhstan and the Czech Republic. In conclusion, the differences between the two countries are summarized.
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Legal Aspects of a Bill of Exchange as a Security Instrument
KREJČÍŘOVÁ, Dominika
This bachelor's thesis dedicates to bills of exchange, their historical development, legislation and their entering into accounts of double-entry bookkeeping. In addition to the in-depth interview, one of the goals was to create an internal regulation which would be an aid for employees of the company. The document tries to prevent from formation of complicated bill of exchange processes and relationships that might cause confusing circumstances leading to bill of exchange misuse by other participants or to debts. The last part of the work shows fictitious examples of the bill of exchange, the promissory note and the bill of exchange endorsement.
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Accounting about Inventory
Jochová, Eva ; Hamplová, Věra (referee) ; Fedorová, Anna (advisor)
Aim of this thesis was suggest a solution with, that it would enable acceleration accounting material in První brněnské strojírně Velká Bíteš, a. s., whereas were designed two feasible solutions. First solution was of introduction individual analytical account for secondary acquisition costs with. Second solution concerned change pricing method of material purchased in fixed store prices. First from proposals was accepted on the basis of evaluation employees of company. However also second from proposals could realize in future with it, that it is impossible exactly estimate, how would had it big effect on income from operations of company.
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Supplies Accounting of Goods
Liptáková, Kristýna ; Baaijová, Ivana (referee) ; Fedorová, Anna (advisor)
This Bc work deals with supplies accounting of goods. The work includes basic informations about supplies of goods and their divisions and describes accounting of events connected to them. Explains and confronts accounting with method A and B on the basic of practical example. Proposes method of settling problems in the company at the close.
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SDN Controlled According to User Identity
Holkovič, Martin ; Ryšavý, Ondřej (referee) ; Polčák, Libor (advisor)
The aim of this work is to connect dynamic identity management system developed under the project Sec6Net with a control of SDN network. The controller Pyretic is used for network control, which allows application development by using the match-action rules. Interface between the identity management system and controller Pyretic is designed and implemented in both systems. To prove the concept, selected use cases related to security, routing and accounting are created. The use cases are implemented as applications for Pyretic controller. All programs were tested in networking laboratory according to the possibilities. The main contribution of this work is to simplify and improve the management of computer networks while providing new capabilities to administrators of these networks and ultimately their users.
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Selected Problem Accounting on Capital Market
Paseková, Petra ; Marada, Vlastimil (referee) ; Sojka, Zdeněk (advisor)
The purpose of this thesis is to describe the accounting practices of selected problems on the capital markets. I have processed the accounting procedures through practical demonstrations of the chosen company and the selected problems. The aim is to demonstrate accounting of these problems and transfer the knowledge into practice.
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