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Income statement - content and predictive ability
Pavlíčková, Michaela ; Randáková, Monika (advisor)
This bachelor thesis deals with the content and predictive ability of the income statement. The thesis is divided into four parts. The first part refers to the delimitation of profit/loss and accounting principles and fundamentals, which are alleged at formation of income statement. The second part deals with the income statement forming according to International Financial Reporting Standards. Information on Framework, income, expenses and the operating results is founded there. The third part is focused on the income statement forming in the Czech Republic, where the accounting legislation of the Czech Republic, the income statement and its individual entries are described. The fourth part is a summary of diversities and differences between the income statement forming according to IFRS and the income statement forming in the Czech Republic.
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Income statement
Lhotáková, Edita ; Randáková, Monika (advisor)
This bachelor thesis, entited "Income statement", concerns the compilation of the so - called "income reports". According to International Financial Reporting Standards and Czech financial legislation compiles and compares statements of profit and loss. General theoretical considerations resulting from financial legislation involved in financial systems are analysed and compared. In the last part of this thesis theoretical findings are derived from practical examples.
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Tax records and accounting from the viewpoint of accounting and taxes
SMIDKOVÁ, Jana
The aim of this dissertation was to compare tax records and accounting from tax and accounting aspects, based on a selected entrepreneurial firm that provides mainly services. This work focused especially on the comparison of differences in tax records and accounts keeping, and the incidence of tax burden of the tax-payer. Advantages and disadvantages of both systems were evaluated in connection to social and health insurance burden.
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Operating results and its transformation to taxe base
KUTÍLKOVÁ, Aneta
Operating results and its transformation to tax base is one of essential accounting operations in the end of the accounting period. Operating results is in economy seen as overall title for profit or loss, which a company records during a certain period. To be able to achieve the operating results, we have to go through a sequence of operations leading to the finishing of the accounting period. These operations are called Final accounts and we divide it further into advance working, closing of book, setting of the financial statement and follow-up work. The aim of my thesis is to characterize certain steps which lead in accounting to the assessment of the operating results.
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