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Assesing of Accounting and Tax Depreciation in the Selected Company
Zlatníčková, Iveta ; Šišková, Jitka (advisor)
The evolution of the prices of two different groups is recorded in the practical part of this bachelor thesis. The first one includes the commodities that are used mostly in the season and are being sold in kiosks. Concretely it concerns an ice cream from Opočno, a crashed ice and Staročeský trdelník. The research regarding kiosks started in June and finished in September, therefore it lasted only 4 months. The reason is that all kiosks closed the sale. The second group includes foods that are in the common offer on the menu in the restaurants, are typical for the specific restaurants and are being offered the whole year no matter whether it is a season or not. The prices were being observed every two months from June to March. All the observation were done personally and an important role in the research is an interview with one of the kiosk seller and all three restaurant managers.
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Labor cost and remunerations in the company
Šonková, Jana ; Šišková, Jitka (advisor) ; Lenka, Lenka (referee)
The Diploma thesis Labour costs and remunerations in the company talks about salaries at the specific company in the Czech Republic.
The theoretical part defines basic terms - labor relations, employment, labor agreements held outside of employment contract, contractual conditions, forms of remuneration, work compensation , payroll taxes, social security and health insurance. It describes how to post it in accounting system and also describes the calculation of net wages.
The main part of Diploma thesis describes the history of selected company, the economic situation, organizational structure, basic characteristics of the company's employees, the current state of compensation, including benefits. I conducted a random survey in which they are selected employees answering questions on the current benefits in company. In conclusion, I proposed changes in benefits, with regard to the economic situation, and taking into account the tax burden.
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Financial Statements in selected organization
Procházková, Kateřina ; Šišková, Jitka (advisor) ; Radek, Radek (referee)
This diploma thesis is focused on the financial statements. The theoretical part is focused on general characteristics of the financial statements, that is what is meant the financial statements, what kinds of financial statements exist, in which extent could be the financial statements does and with which legal adjustment is connected. Next part is focused on the operations that previous the closing books (closing of accounts), which include especially stocktaking of property and liabiities, reserves creation, exchange differences, accruals and deferrals expenses and revenues, decrease in value of assets, the computation of current and deferred taxes of the income tax and closing of accounts books. The theoretical part is next focused on the financial statements and the characteristics of the individual financial statements such as balance sheet, profit and loss statement, appendix, cash flow statements and changes in equity. Afterwards is focused on other obligations associated with the financial statements, such as audit, the annual report, makes financial statement public and archiving of various documents.
The analytical part uses theoretical knowledge for evaluation of the process of financial statements in selected organization. On the basis of this evaluation it was found failings, that helped suggested various recommendations to improvement the process of accounts in selected organization and a more faithful representation of accounting reality.
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The issue of Tax Regist Conversion into Accounting for the selected subject
Plundrová, Kateřina ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
Business activities of a natural person can be registered by tax records, accountancy or by income register. In the thesis there is solved an issue of the transfer from tax records into accountancy for the specific case of an attorney Mgr. Karel Ptáček. The theoretical part addresses issues and legislation of tax records. The issue of transfer from tax record into accountancy is solved from the accounting and tax perspective. In the empirical part a simulated application of conversion from tax register into accountancy is performed. The optimization of tax effects were processed from the view of natural person for a specific date. Tax effects optimization relates to the transfer from tax records into accounting. Due to the above specified transfer the subject might face some difficulties and encountered error. Possible errors and subsequent checks are described together with the risk of transferring the errors from tax records into accountancy.
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Labour costs and benefits in the chosen organization
Nekolná, Andrea ; Šišková, Jitka (advisor) ; David, David (referee)
The diploma thesis is focused on issues of employee benefits, which are components of rewarding empoloyees. These benefits are regulated in Act No. 586/1992 Coll., the law about income tax, which regulate primarily tax issue of benefits. Employees dont have labor claim of these benefits and whether or not they will be provided is to be decided by the employer.
The theoretical part of this thesis defines basic knowledge of labour cost and labour accountancy. This part also defines basic types of benefits, their characteristics and other conditions of providing, as well as tax obligation.
There are characteristics of a chosen organization and analysis of actual portfolio of employee benefits in the practical part of the thesis. Also, there has been realized a suggestion of a new portfolio of benefits, based on questionnaire results.
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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 issue of Transformation of Tax Evidence into Financial Accounting for the selected subject
Burián, Václav ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
The main goal of this thesis is the evaluation of issues with the transformation of tax evidence into financial accounting and analysis of the tax incendence at a pre-selected business subject.
In the literature research, the methods of evidence the business activity are characterized and then the differences between them are specified. Furthermore, all the parts of transition from Tax evidence into Financial accounting are described. To elaborate the theoretical background there are used the corresponding special literature, lawfully regulations and websites, which are dealing with the issue.
At the beginning of the practical part, the selected subject, which is realizing this transition, is charecterized. Subsequently, all parts of closing financial statement by tax evidence and then, the transition of this method of evidence the business activity into financial accounting are described. In the final part, all parts of closing financial statement are depicted again by the financial accounting in the first year, the tax incidence is quantified and then the recommendation how to minimize the tax incidence through tax optimizing is proposed.
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The issue of wage costs and benefits
Trojanová, Tereza ; Šišková, Jitka (advisor) ; Štáfek, Pavel (referee)
This bachelor thesis focuses on labour costs and employee benefits. It is divided into two main parts, namely the literary part and the main part. In the literature research individual concepts resulting from these issues which are important in this field are processed. Legislation remuneration of employees, types of wages, all components of wages, payroll accounting and payroll computation is discussed step by step. Furthermore, this section deals with the concept of pay and explains the difference between wage and salary, what is salary scale and various bonuses and additional elements of pay. The conclusion of the literature reviews focuses on employee benefits. It explains what the benefits are and what their importance is as it can provide these benefits. Then the thesis explains how employee benefits and taxes are related, whether the benefits are effective and what the risks are. Finally employee benefits are classified and enumerated. In the main part the chosen company in terms of providing employee benefits in relation to tax credits to employers and the benefits for employees are characterized. Then, using a survey, what employee benefits are provided in the selected company and how the employees are satisfied with them is determined.
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The issue of laber costs and benefits
Pláničková, Hana ; Šišková, Jitka (advisor) ; Vostrovská, Hana (referee)
This thesis deals with the issue of wage costs and benefits, especially their tax deductibility, relate to employees and employers as well.
In the first part, a number of basic concepts are explained regarding the wage issues, calculation of the gross and net wages, statutory deductions, income tax and then posting those items. Employee benefits are divided according tax deductibility and its disputability is described.
The practical part is focused on the company and the individual employee benefits, knowledge about the employees and the economic result of the company for certain periodsare analyzed. Employee satisfaction with existing benefits is taken into account
on the basis of the questionnaire survey. According to the questionnaire survey, it has been found that the employees would like to get new benefits. A procedure how to establish new benefits for the employees is proposed.
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The issue of labour costs and staff benefits
Pecháčková, Hana ; Šišková, Jitka (advisor) ; Lörinczová, Enikö (referee)
The theoretical part of the bachelor thesis deals with labour relations between employees and employers. It concentrates on the compensation of employees and the provision of various types of employee benefits beyond their entitlements established by law. It characterizes components of labour costs in organizations and it is focused on the description and analysis of employee benefits in terms of convenience for employees and tax-deductibility for the employer.
The practical part is based on a survey. It evaluates the types of benefits that employers in the Czech Republic provide and how much the employees are satisfied with them. Based on the results of the survey there is a suggestion of the optimal structure of the benefits.
The second part of the work deals with the calculation of the salary of a fictitious employee. The thesis follows the impacts in case of an increase in gross wages in comparison with the provision of non-monetary benefits.
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