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Comparison of Czech s.r.o. and German GmbH from the commercial law, accounting and tax view
Šikulová, Anna ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
This diploma thesis aims to compare the enactments of German GmbH and Czech s.r.o. (i.e. limited liability companies or private companies limited by shares). The introduction describes the historical evolution till today and defines the main differences in the Czech and German legal interpretations of the place of business, statutory body, registered capital, company shares, etc. Furthermore accounting principles and essential requirements of financial statements are discussed. The reader can find mandatory forms of financial balance sheets and profit and loss reports according to the German Commercial Law and the Czech ministerial regulation No. 500/2002 in the thesis appendix. The last part mentions basic tax liabilities of GmbH and s.r.o.
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Transfer of an allowance organization management into a commercial company in the particular circumstances of Trutnov
Mikovcová, Petra ; Takáčová, Hana (advisor)
This thesis deals with the conversion of an allowance organization into a commercial company. It records in detail the transfer of the management of an allowance organization Trutnov Technical Services into a company with limited liability. The introductory section describes the basic differences in accounting between allowance organizations and commercial companies. Then the work focuses on a specific situation. It captures the management of the allowance organisation Trutnov Technical Services in the years 2000 - 2001 and its subsequent liquidation in the years 2002-2004. It also deals with origins, development and current situation of a newly-established company with limited liability. The work is supplemented by charts, graphs and diagrams for easier orientation in the text and easier understanding of the actual situation of the company described.
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Establishment of limited liability company by individual entrepreneur
Pavlasová, Veronika ; Müllerová, Libuše (advisor) ; Musil, Petr (referee)
My Master's Thesis is focused mainly on entrepreneur who decides to change the legal form of businness and to establish a limited liability company. For this reason I started with the characteristics of both legal forms of business firstly and then I stated all possible ways to establish limited liability company concernig legal, accounting and fiscal point of view. At the same time I was aiming to point out pros and cons of setting up a limited liability company which may affect the future profitability of business.
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The changes in equity of Limited liability company in terms of accounting
Ottová, Veronika ; Sklenár, Roman (advisor)
This bachelor thesis deals with the equity of trading companies, especially the equity of limited liability company. First, the thesis defines the equity of limitet liability company according to legal and accounting standards in Czech Republic. Next, the thesis is focused on description of changes of equity, primarily it is focused on changes, that are caused by decisions of owners. The thesis is concerned mainly with accounting consequences and descriptions of these changes.
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Equity of commercial companies with view on limited lability company in terms of accounting
Krušinová, Marie ; Sklenár, Roman (advisor)
The theme of this bachelor thesis is the equity of trading companies in terms of accounting, especially the equity of limited liability company. Firstly, the thesis contains description of the limited lability company in a view of legal regulations and also a brief comparison with the legal regulations of other trading companies. Next, the thesis deals with the structure and content of the equity generally in terms of accounting and then it focuses on concrete operations concerning the equity in the limited liability company. In the practical part, the matter of the equity is described from the point of view of a co-owner of an existing limited liability company.
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