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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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Receivables Management in Corporation
Kachyňová, Iva ; Grichová, Veronika (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with basic concepts that relate to receivables, their management and subsequently enforcement in the business corporation. Specifies types of receivables and uses the theoretical knowledge in the analytical part. Based on the financial analysis, a measure is designed to ensure better customers credit assessment and on that basis, to define the criteria for providing business loans and to provide information on the credibility of the customer.
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Software Application for Creating and Accounting Rectifying Items for Receivables
Mahrová, Petra ; Poláček, Ondřej (referee) ; Jakubcová, Marie (advisor)
This bachelor thesis deals with the receivables, and especially the creation of rectifying items for receivables. The main goal is to create an algorithm for creation of rectifying items for receivables for selected company. The theoretical part marginally defines basic concepts related to information system and information technology. The main part of the theoretical part focuses on the characterization of key terms associated with an extensive receivables issues, mainly about overdue receivables and related options of creating rectifying items. The practical part is focused not only to designing an aplication for creation of rectifying items for receivables, but also designing a directive for the creation of rectifying items in the selected company and its implementation using designed application in Microfoft Excel enviroment.
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Receivables Management in Corporation
Rosypal, Pavel ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor’s thesis deals with receivables management system in a specific business corporation. Emphasis is placed on overdue receivables. The theoretical part deals with the characteristics of main concepts. The analytical section describes the company. In the last section is invented system which leads to improvement of receivables collection.
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Internal Guidelines in Quaprotek Manufakturing, k.s
Doležalová, Jana ; Danielová, Magda (referee) ; Hanušová, Helena (advisor)
The master´s thesis focuses on the internal guidelines of the company Quaprotek Manufacturing, k. s. The theoretical bases of internal guidelines will be discussed in the first part and the basic concepts. In the second analytical part of the thesis the selected company will be introduce and analyze and the existing internal guidelines will be analyzed and evaluated. In the last part I will propose necessary internal guidelines, draft the formal aspects of the internal directive of the company and adjust the existing directives and create some missing directives.
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Receivables Management in Corporation
Žákovská, Lucie ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
The bachelor´s thesis is focused on the issue of receivables in a selected business corporation. An analysis of receivables management and financial indicators is carried out here, on the basis of which methods are suggested that should lead to an increase the effectiveness of receivables management. The main focus is placed primarly on overdue receivables and their following elimination.
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