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Stockholders' equity in joint-stock company
Sládková, Kateřina ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
The thesis treats of stockholders' equity in joint-stock company. The thesis firstly focuses on accounting view, secondly focuses on tax and law view. In the thesis is discussed for example the function of stockholders' equity, stockholders' equity versus deposits, stockholders' equity in statements, transaction of floatation and liquidation, treasury stock, allocation of profit and stockholders' equity according to international accounting.
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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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Valuation of selected part of assets
Mináriková, Eliška ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples.
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The shareholder's equity in corporate enterprises
Šudová, Markéta ; Randáková, Monika (advisor)
The aim of this bachelor thesis is to give a complex overview of the shareholder's equity of corporate enterprises (the joint-stock company and private limited company) according to the Czech judical code. The shareholder's equity is first explained in general, and then its individual sections are depicted in more detail, according to the differences between the two different legal forms of enterprise. The bachelor thesis emphasizes the importance of the authorized capital and connected accounting procedures, which makes for its increase or decrease.
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The Analysis of Fixed Assets
Hlaváčová, Jana ; Randáková, Monika (advisor)
The Bachelor thesis "The Analysis of Fixed Assets" focuses on the problems of fixed assets within the scope of the Czech legal enactments. The major goal of this thesis is not only the introduction of fixed assets in general, but mainly the analysis of fixed assets in specific conditions of a company. KÁMEN Zbraslav, spol. s r.o., a stone mining and concrete production company, was chosen for this purpose. The legal enactmets, the company itself, its general characteristics and classification of fixed assets are introduced at the beginning of the work. Additionally the thesis describes all activities that the company has to solve in connection with its fixed assets. It includes the acquisition, financing and evaluation of long term property, furthermore the ranging of individual kinds of fixed assets into the company's business property, fixed register assets connected with the problematic software, bookeeping, depreciation of property and finally the possible ways of liquidation of fixed assets.
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The Role of Creditors during Insolvency Proceedings
Bartošová, Petra ; Randáková, Monika (advisor)
On 1st of January 2008 new Insolvency Act took an effect which have replaced the original Bankruptcy and Composition Law. New update should intencify the competence of the Creditor. And at this subject - their position in the Insolvency Proceedings this essay is concerned with. First part defines basic conception which comes with the new update, Accounts Receivables and Provisions for Bad and Doubtful Debts. In the next items is mentioned which demand is possible to meet during the Insolvency Proceedings; the way how Creditor assests his debt to the Creditor at the Insolvency and the form of Accounting audit.
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