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Accrual principle of accounting
ŠIMKOVÁ, Veronika
The bachelor thesis deals with the accrual principle of accounting. This means that costs and revenues are charged to the period with which they are materially and temporally related. This includes accruals, con-jectural items, corrective items, reserves and deferred tax liabilities. Accruals include deferred expenses, deferred income, accrued income, accrued expenditure. These items are first defined together with exam-ples of their accounting. Finally, the work deals with the items of the accrual principle according to the international accounting standards IFRS and the reporting of these items in the financial statements. Sub-sequently, these items are analyzed at the Zeelandia company. The main attention of the practical part of the work is devoted to the deferred tax liability, where it deals primarily with its calculation in 2023. Then follows a comparison of these items with a similar company. And at the end, there is a summary of changes to the Accounting Act related to this area.
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Use of the estimation method in the enterprise Pražské vodovody a kanalizace, a.s.
Veselá, Ilona ; Randáková, Monika (advisor)
The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.
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Tax Optimization for a Specific Entrepreneur
DANDOVÁ, Kateřina
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
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