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Proposal of Internal Guidelines for a Municipality
Pandulová, Petra ; Martina,, Újezdská (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
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The Development of Modern Accountant 1989-2004
Emanovská, Michaela ; Krátká, Lenka (advisor) ; Hlaváček, Jiří (referee)
This thesis deals with the accounting profession and its development between 1989 and 2004. The year 1989 is set with consideration of the change in the economic system of the former Czechoslovakia, which occurred as a result of the post-November events. The year 2004 follows the entry of the Czech Republic into the European Union. I thus trace thedevelopment of the accounting profession against the background of the transformation of the economic system, the development of computer technology and the adoption of new laws and accounting standards. I have used several different types of sources for this thesis, including period manuals, accounting and tax journals, archival sources, as well assources obtained through the oral history method. These form the main basis for the empirical part of the thesis, which deals with the business environment in the 1990s which created the conditions for the development of the accounting profession; the adoption further of new laws and the way how accountants became familiar with these regulations, including the relationship between accountants and the Tax Office, and also with special emphasis on the Accountants Union as an institution that not only educates accountants but also represents the accounting profession; the impact that the development of computer...
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Legal, accounting and taxation aspects of liquidation of trading corporations
SMIDKOVÁ, Jana
The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.
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Proposal of Internal Guidelines for a Municipality
Pandulová, Petra ; Martina,, Újezdská (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
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Management of Research and Development Projects in the PS Module of SAP
Balíčková, Alžběta ; Bouda, Čestmír (referee) ; Režňáková, Mária (advisor)
This master thesis focuses on the analysis and design of accounting, tax and legal methods of research and development projects. In the first part of this thesis are mention a theoretical background of research and development projects. Another part deals with the management of research and development projects. The following part is a financial and strategic analysis and analysis of the current status of research and development projects in the community. The design part is determined by the accounting, tax and legal methodology for managing research and development projects and is designed to control process research and development project under the previous methodology and using SAP. In conclusion, the benefits of this methodology defined for the selected company.
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Ethical responsibility of auditors, tax advisors and accountants
Daňková, Pavlína ; Dvořák, Martin (advisor) ; Žárová, Marcela (referee)
The Bachelor thesis deals with the issues of etiquette and professional responsibility of auditors, tax consultants and accountants. The main sources are especially valid legislative regulations and ethical codes stipulated for these professions. The goal of the thesis is to make comparison of these related professions from the view of legislation, ethical requirements and possibilities of prevention from violating professional responsibility. It also focuses on the extent of individual professions´ responsibilities towards both clients and institutions associating these specialists. The thesis concentrates on the role of these institutions with respect to supervision of the ethical and other rules. I treated these issues by processing and subsequent application of expert information. The thesis is concluded by summary and proposal of measures leading to the improvement of current situation and to the preservation of the status of the mentioned professions in the society.
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Remuneration of Employees in Public Administration
Klvaňová, Markéta ; Pucandlová, Miroslava (advisor) ; Vlnas, Pavel (referee)
The work deals with the theory of public administration in the Czech Republic. It deals with remuneration of public employees, salary system and various surcharges to the salary. It also explains the legislation of the issue. Theoretical knowledge is practically applied in the illustration of calculation councilor's salary for the position of mayor. The practical part of the work is based on a survey of remuneration of public employees in municipalities with less than 1 000 inhabitants in selected regions. The objective of the work is to valorize the remuneration according to various criteria and detection, whether the remuneration differs distinctively between particular regions.
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Professional resposibility of auditors and accountants
Literová, Hana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This master thesis focuses on the profession of auditors and accountants and aims to describe the professional responsibilities of these professions in connection with the infringement. It deals with the basic characteristics of these professions and Czech legislation that affects them. Furthermore, the thesis describes the general professional responsibility, defines the types of infringements and more in detail the specific crime offenses related to profession of auditors and accountants. The work also includes analysis of several law cases and real events concerning the responsibility of auditors or accountants.
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Specific cases of creating financial statements
BINDER, Petr
The main goal of this thesis is a description of facts, which lead to make the extraordinary financial statements, and making model examples. These facts, including liquidation and mergers, are described from accounting, tax and legal fields.
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Acquisitions and mergers - legal, accounting and tax aspects in the Czech Republic
MAŠKOVÁ, Lenka
The aim of this thesis is to evaluate the accounting, tax and legal aspects of acquisition and merger in conformity with valid legislativ of the Czech republic. This thesis consists of two parts. The first part, which is the theoretical one, deals with accounting, tax and legal aspects of merger and acquisition. In the practical part the theoretical knowledge is applied to specific example of merger and acquisiton. In this part is evaluated whether companies acted according to the law.
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