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Receivables and liabilities in the accounting
LINCOVÁ, Kateřina
The bachelor thesis deals with netting relationships in accounting. The main goal of the thesis is the characteristic and subsequent analysis of netting relationships in selected accounting entities. The importance of the thesis lies in the fact, that all large organizations, small companies, or entrepreneurs encounter netting relationships. Receivables and liabilities are examined and described in detail, as well as clearing with employees and institutions, or clearing of taxes and subsidies. In the second part are the basic information, activities, and organizational structure of company Privali define. The financial analysis is performed here. Horizontal and vertical analysis indicators are calculated. There are also calculated the activity indicators. For example, the turnover time of liabilities or turnover time of receivables. In addition, the structure of receivables and liabilities is also analysed. The last part of the practical part describes accounting of specific accounting cases. Accounting schemes are prepared.
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Analysis of accounting relationships with a focus on the employee area - comprehensive view.
NĚMEC, Michal
The main topic of this bachelor thesis is evaluate the area of settlement relations in the selected company. It is primary focused on the category of employees from the point of view of accounting and finance. There is characterized the settlement with employees, settlement of gross salary, insurance, other receivables and liabilities of business relations and their impact on financial analysis. The thesis contains a description of the selected company, horizontal and vertical analysis of receivables and liabilities. The topic of the bachelor thesis are also wages, their development in the selected company, but also subsidies and labor productivity and wage productivity. The aim is to apply the theoretical basis in the selected company. In the conclusion the overal analysis of the results, or suggestions for improvement.
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Accounting relations in company focused on taxes and subsidies
ŠIROKÁ, Nikola
The aim of my bachelor work was to use data from the accounting system to calculate the tax liability of income tax in the selected entity and suggest the possibility of optimization the tax liability. For processing of the practical part was drawn from the documents provided, or a personal consultation with the company KLEE s.r.o. The company employs 25 people. Tax returns for value added tax gives the company a month. In the accounting period 2013 was computed accounting profit. Ultimately the company was established arrear for the corporate income tax. In the last point of the partical part are fererred options that the company could take advantage for optimizing the their tax obligations.
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Analysis of settlement relations in the enterprise
UHLÍŘOVÁ, Kateřina
The main topic of this bachelor thesis is the matter of settlement relations. It is primarily focused on their characteristics and accounting. There are characterized receivables and liabilities of business relations, towards employees, clearing taxes and subsidies, reporting settlement relations in balance sheet, adjustments to settlement relations and last but not least depreciation of debts. The aim of this thesis is to analyse all receivables and liabilities for the reporting period in the selected company. The company is clothing cooperative XYZ and 90% of its products are exported to foreign countries such as Switzerland, Scotland, Germany or Great Britain. The other aim is to concentrate on selected accounting transactions and show, how there are accounted in this company. There is the overall assessment of the size of the receivables and liabilities of the company in conclusion.
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Analysis of accounting relations in company
KOPFOVÁ, Jiřina
The target of this bachelor´s work was analysis of accounting relations in specific company which works in the area of timber harvesting with harvestor technique. Another target of this work is to analyse active debts and liabilities. I focused on specific accounting of active debts for subscribers, engagements against suppliers, provided and received advance payments, accounting of exchange-rate difference and time resolution. Also I set up the vertical analysis of asset and debts.
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Accounting relations focused on supply - consumer relations and their fixation in accounting
PEŠOVÁ, Eva
The main goal of this thesis was to sum up the dilema of active debts and engagements from the view of suppliers and customers relationships and to bring closer accounting in a specific company which works on the field of producing and selling plastics products. In my thesis I focused on specific accountig of active debts for subscribers, engagements against suppliers, provided and recived advance payments, accounting of exchange rate difference and time resolution. I have also investigated individual accounts of account classification which is connected with specific dilema and differences from the standard accountig.
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Debtors and Creditors
Hulešová, Anna ; Randáková, Monika (advisor)
The goal of my bachelor thesis is to introduce Debtor and Creditors to readers. This part of Accounting is too extensive so I will focus on the part of debtors and creditors resulting form the business connections. In every topical unit there are both teoretical and practical parts (accounting schematics and examples).
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Zúčtovací vztahy
Kovaříková, Tereza ; Procházka, David (advisor)
Práce je zaměřena na účetní zobrazení vztahů účetní jednotky k dlužníkům a věřitelům. Základní dělení pohledávek a závazků z obchodního styku a povinnosti účetní jednotky vůči státu. Zúčtování se zaměstnanci a institucemi zdravotního a sociálního zabezpečení. Otázky týkající se daní jak přímých tak nepřímých, dotace poskytované účetní jednotce. Dále pohledávky za společníky, účastníky sdružení a členy družstva. Do této problematiky jsou zahrnuty i kurzové rozdíly, přechodné účty aktiv a pasiv, dohadné položky aktivní a pasivní a také opravné položky k pohledávkám
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