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Analysis of fixed assets
PACELTOVÁ, Kristýna
This bachelor's thesis deals with the analysis of fixed assets, which is a key area of business activity, as it affects the long-term financial stability and overall performance of the company. The first part of this work deals with the characteristics of fixed assets within the framework of Czech legislation and methods of amortization. Furthermore, a different view of fixed assets is presented, according to international accounting standards IFRS. In the practical part, different methods of accounting depreciation are applied to the selected business entity, where a comparison is also made of the different burden of costs when using them. This difference is also analysed within selected financial ratio indicators and compared with the previous values. At the end of this work, based on the knowledge gained from the analysis of depreciation methods and the financial analysis of ratio indicators, the current situation of the selected business entity is evaluated. Recommendations are also provided, which could be used by selected business entities to form strategies regarding the management of fixed assets and to achieve long-term financial health.
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Directive on Accounting Management
Pavelková, Dagmar ; Hamříková, Lenka (referee) ; Fedorová, Anna (advisor)
This bachelor's thesis focuses on the problematic directive for accounting management at the company ABC, s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company ABC s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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Hodnocení finančního zdraví podniku z pohledu účetnictví na případu zemědělství
NÝVLTOVÁ, Kristýna
The dissertation deals with the accounting aspects of assessing the financial health of a company with a focus on agriculture. The main objective of this study is to assess individual methods designed to evaluate the financial health of a company, to determine their sensitivity to risk data in accounting. The study is focused on the field of agriculture mainly as a result of knowledge about the difficult process of compiling and using agricultural accounting. Agriculture fall within the primary sector of the economy, is very important for landscaping and a lot of subsidies flow from the budget of state and the European Union. Due to the specifics and stated problematic areas, which cannot be fully captured by legislation, incomplete or distorted information is transmitted, being also transferred to the methods of the financial health assessment of the company. Attention is also paid to the influence of legislative changes on the values in accounting as well as creative accounting. Following the findings from the theoretical basis, the application part analyses the impact of different accounting solutions on the financial statements. A paired t-test, used for the analysis, was preceded by data normality testing using the histogram and Shapiro-Wilk test. According to these tests, statistically significant differences were found com-paring the current method of accounting used for investment subsidies and leases with the IFRS accounting, between the accounting of changes in inventories and capitalization before and after 1 January 2016, and in land valuation using historical cost and market price. All these areas influence the values of all the analysed methods of financial health assessment. Only the CH-index showed no statistically significant difference in land valuation and accounting solution of inventory activation and changes. Furthermore, the reliability and controllability of the selected methods used for the evaluation of financial health in the field of agriculture is assessed. According to the results, none of the evaluated models can be used in its original variant, but it is possible to use them to compare the company with similar enterprises or over time thanks to the proven dependence of partial indicators and even the whole models on the productivity. Another type of analysis is designed to determine the indicators that have a statistically significant impact on the actual financial situation of businesses. The method of generalized linear models - multinomial linear regression - is used for this test. To determine whether an enterprise is at risk or not, it would be possible to use the stock / income and short-term liabilities / income indicators, and the cash flow / assets indicator to determine the type of threat.
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Professional sport from the tax and accounting point of view
Jedličková, Monika ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis deals with the accounting and tax legislation with focus on professional sport not only from the perspective of sport clubs but also of individual sportsmen. The aim of the thesis is to identify accounting and tax specificities of professional sport, including the definition of differences in keeping accounts of non-profit organisations and business entities, and to analyse the current state of the income taxation of professional sportsmen in selected countries of the EU and in the Czech Republic. Significant differences were found not only in the keeping accounts of non-profit organisations and business entities but also in the area of the income taxation of professional sportsmen. In the Czech Republic professional sportsmen are considered to be an independent profession while in the other selected countries of the European Union they are classic employees. The thesis is based on legislation valid on 1st January 2016.
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Directive on Accounting Management
Pavelková, Dagmar ; Hamříková, Lenka (referee) ; Fedorová, Anna (advisor)
This bachelor's thesis focuses on the problematic directive for accounting management at the company ABC, s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company ABC s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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Assessment of the Accounting Software PUP
Kousalová, Pavla ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis deals with the book-keeping on the computer and accounting software evaluation. The theoretical part includes chapters about history of book-keeping, legal regulation related to book-keeping using ICT, business information systems and the selection criteria for the accounting software. The knowledge from the theoretical part is used in the practical part, which is addressed to the evaluation of specific accounting software PUP.
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Assessment of the Economic Software FlexiBee
Dědková, Eva ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis deals with modern ways of the book-keeping using ICT and accounting software evaluation. The first part of thesis focuses on the historical development of accounting forms and techniques, legal regulation and current trends related the book-keeping on the computer. The second part aims on evaluation of specific economic software FlexiBee.
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Accounting, legal and tax implications of cross-border mergers in EU
Skálová, Jana ; Mejzlík, Ladislav (advisor) ; Vomáčková, Hana (referee) ; Tumpach, Miloš (referee)
The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-finalization of harmonization - in accounting context - of mergers, and in possibilities of a selection of a tax solution. Apart from the Czech legal regulation, I also analyzed the Slovak legal regulation since the last application part contains a practical example of merger of the Czech company and two Slovak companies carried out in 2009 and prepared on the basis of empirical data.
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