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Receivables Management in Corporation
Cermanová, Nicole ; Tomaštík, Filip (referee) ; Pěta, Jan (advisor)
The bachelor´s thesis is devoted to the analysis of receivables related to the selected company. The theoretical part of the thesis analyzes the theory of receivables themselves – what are they, types of receivables, receivables management, recovery of claims and financial analysis. The analytical part analyzes the business corporation according to the financial indicators of the analysis. The third part offers a possible solution to the identified problém with receivables from the analytical part and the improvement of the management of the receivables themselves.
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Accounting Directives for Local Government Unit
Zahradníková, Andrea ; Dubová, Veronika (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with employee benefits provided in the state administration sector on the basis of an internal directive. The theoretical part introduces us to the basics of HR, motivation, the remuneration system, employee benefits and their accounting and tax aspects. Subsequently, we will take a look at the sources of financing, especially for personal costs in the public sector. The next part will be devoted to individual benefits provided in the investigated institution and a comparison with surrounding institutions of the same level. The last part is focused on recommending changes, for the specific municipal ofiice under investigation, based on the current situation, employee satisfaction, options according to the law.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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Methodology for Enlargement of Consolidated Group
Zajičková, Ľubica ; Hala,, Filip (referee) ; Pěta, Jan (advisor)
This master's thesis deals with the methodology for Enlargement of Consolidated Group. The national regulation gradually takes over several terms contained in International Financial Reporting Standards, but there are still a few differences between these systems. The definition of consolidation under IFRS and other related regulations is considerably more complex and handle the situations that are neglected in Czech legislation. Theoretical part is oriented on the given issue both from the point of view of IFRS and Czech legislation.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Evaluation of the Economy of Selected Organization
Tiefenbacher, Tomáš ; Pěta, Jan (referee) ; Lajtkepová, Eva (advisor)
Bachelor thesis is focused on the financial situation of non-profit organisation in 2011 - 2014. The aim of the first part is a theoretical knowledge of non-profit sector in Czech republic. We will introduce the non-profit organization with its financial situation described in the financial analysis, in the second part. The last – third part is presenting solutions, which should improve the whole financial situation.
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Business Directive for Cryptocurrency Operations
Kyncl, Kryštof ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with accounting and tax issues of cryptocurrency operations. It further explains and clarifies the operation and properties of cryptocurrencies. The work focuses on the analysis of the problems of the current situation, valuation and registration of cryptocurrencies in accounting, but also the payment of value added tax or income tax and more. This work then tries to demonstrate the findings on model examples of cryptocurrency operations, including recommendations in the areas of accounting and taxation.
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International Taxation of Dividends
Nedomová, Martina ; Pěta, Jan (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the issue of taxation of dividends from the point of view of legal entities. Taking into account the breadth of the topic, the work is focused on the taxation of dividends, which are due to a legal entity having its registered office or place of management in the territory of the Czech Republic. It specifies the legal provisions on the issue, both international, EU and national. The findings are applied to a complex model example that sets out the accounting view of the issue beyond the process of dividend taxation.
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Internal Accounting Directives for Corporations
Vašátková, Valérie ; Niesytová, Žaneta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of a limited liability company. The first part focuses on the theoretical basis of internal guidelines and the definition of fixed assets. The second part contains basic information about the company and analysis, the result of which the author took as the main criterion for the creation of internal guideline. The last part is devoted to the draft internal company directive, which is focused on fixed assets in the company.
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