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Creation of Interdepartmental Directions in a Selected Firm
Martinová, Alena ; Částková, Irena (referee) ; Hanušová, Helena (advisor)
The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.
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Creation of Interdepartmental Directions in a Selected Firm
Martinová, Alena ; Částková, Irena (referee) ; Hanušová, Helena (advisor)
The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.
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Recognition and registration of tangible and intangible fixed assets in accounting programs
MRÁZ, Jakub
My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.
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Analysis of fixed assets charging in PC accounting software
MRÁZ, Jakub
My work is focused on the area of long-term tangible asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several accountig software. The theoretical part contains a description of long-term tangible asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation and on the discard too. Foundation for this section was mainly recommended literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term tangible asset evidence in that. These programmes are Pohoda and M-line. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme M-line I have come out from knowledge picked up during my short term attachment in the Transport company of České Budějovice. This company is one of the users of this software. The second accounting system is Pohoda. In analysis of it, I used my experience from the study on the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Pohoda is more modern and more complex. It is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme M-line fully satisfies the needs of the Transport company, because M-line is constructed on the requests of Transport companies all over the Czech republic and for the close co-operation between users in this company and makers of this software. It is possible to have very wide evidnce of long-term tangible asset in M-line. Both of accounting software is nevertheless full-valued, well-arranged and competitive in comparison with other products in our market.
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