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The Proposal of Business Plan in Accountancy
Tvrzníková, Anna ; Burešová, Milena (referee) ; Bayerová, Vladimíra (advisor)
The bachelor thesis is a proposal for the development of trade in accounting. Specifically, it is focused on providing accounting services such as bookkeeping, tax records and providing financial advice for small and medium businesses in the region of a high rise. The work is divided into three main parts, theoretical, analytical and design. The theoretical section specifies the essential knowledge required for setting up a trade and build a business plan. The actual draft business plan based on an analysis of the target market you want to enter a new entity, general business conditions in the Czech Republic, and responds to the identified needs of customers in this area.
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Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
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Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
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Comparison of two programs for vendor conducted accounting
Neumajer, Jiří ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis focuses on bookkeeping on the computer and evaluation of accounting programs of their choice for outsourcing accounting. In the individual chapters the thesis deals with the issue of outsourcing, legislative regulation relating to the bookkeeping on the computer and the criteria and basis for evaluation in the selection of appropriate accounting program. The theoretical knowledge is applied in practical part in the evaluation of specific accounting programs, POHODA and DUEL. The main aim of the thesis is to point to a possible procedure for the selection of appropriate accounting program for specific conditions.
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Evaluation of economic software Altus Vario
Reichmann, Jakub ; Hora, Michal (advisor) ; Pelák, Jiří (referee)
This thesis deals with the bookkeeping on the computer and evaluates programs for bookkeeping. The theoretical part contains chapters about the history of bookkeeping, legislation relating to bookkeeping using ICT, enterprise information systems and criteria for the selection of appropriate accounting program. Knowledge taken from the theoretical part is then applied to the practical part, which is devoted to the evaluation of specific information system Altus Vario.
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The issue of transfer of tax records to bookkeeping of a selected subject
Kabeláč, Jan ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to accounting, both from tax and accounting perspective. The practical part is dedicated to the proper transfer of theoretical methods transition from tax accounting records to bookkeeping for the entrepreneur. It focuses on closure of tax records, opening the books of accounts, creating a conversion bridge and quantifying the tax impact associated with the transition to accounting. At the end of the practical part all single solutions are introduced, interpreted their benefits and drawbacks and from this analysis there are recommendations given.
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The Proposal of Business Plan in Accountancy
Tvrzníková, Anna ; Burešová, Milena (referee) ; Bayerová, Vladimíra (advisor)
The bachelor thesis is a proposal for the development of trade in accounting. Specifically, it is focused on providing accounting services such as bookkeeping, tax records and providing financial advice for small and medium businesses in the region of a high rise. The work is divided into three main parts, theoretical, analytical and design. The theoretical section specifies the essential knowledge required for setting up a trade and build a business plan. The actual draft business plan based on an analysis of the target market you want to enter a new entity, general business conditions in the Czech Republic, and responds to the identified needs of customers in this area.
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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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Comparison of limited liability companies and the self-employed from an accounting and tax perspective
Hepová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.
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Rating of accounting functions information system Navision
Seifertová, Pavla ; Mejzlík, Ladislav (advisor) ; Ďurianová, Gabriela (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, impacts and risks of ICT on book-keeping and business information system. The knowledge from the theoretical part is used in the practical part, which is addressed to the evaluation of specific information system Navision.
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