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Assessment of subsidy applications
Pazdera, Michal ; Lörinczová, Enikö (advisor) ; Štáfek, Pavel (referee)
This Bachelor thesis entitled Assessment of subsidy applications is divided into four main parts. In the theoretical part from the bibliographical and other resources are discussed.
The practical part deals with the process of the selected agency, which decides upon funding or not-funding the project. The process is described from the announcement of public tender through the formal check until the evaluation of a project proposal by experts. In the evaluation part, the existing activities of the selected agency, which provides the grants for research, development and innovation, are assessed. Also, the most common reasons upon which the decision not to fund the project is being made, are noted.
In the final part are the activities of the Technology Agency of the Czech Republic and its contribution in the area of research, development and innovation support are described.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Mála, Václav ; Lörinczová, Enikö (advisor) ; Radim, Radim (referee)
This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Duchoňová, Petra ; Lörinczová, Enikö (advisor) ; Břetislav, Břetislav (referee)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Assessment of Inventory-taking in a Chosen Company
Daniová, Martina ; Lörinczová, Enikö (advisor) ; Stárová, Marta (referee)
This bachelor´s thesis is devoted to the inventory of a particular entity. The first part is focused on the definition of basic theoretical assumptions inventory. It contains default stocktaking definitions, legislation, course of particular phases and settlement of stocktaking differences. In the practical part are characterized elementary features of the company and is described the process of its stocktaking. In the final part of thesis, the company's inventory is evaluated on the basis of theoretical assumptions set out in the first part.
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Management Accounting as a Source of Information in a Chosen Company
Blašková, Pavlína ; Lörinczová, Enikö (advisor) ; František, František (referee)
The diploma thesis deals with possibilities of the use of management accounting information in a specific company. The analysed company is Tessitura Monti Cekia, s. r. o., which is engaged in the production of textile fibres and fabrics for shirting. The theoretical part covers the most important pieces of knowledge of management accounting. It means in particular relations between management, cost and financial accounting and also monitoring of costs, costing systems and budgeting.
The practical part describes the chosen accounting entity. It analyses in detail its accounting software, production system, monitoring of costs, costing and its principle of budgeting. The final part includes evaluation of problem areas on the basis of findings about the accounting entity and proposed solutions. The proposed changes relate namely to inventories, re-organisation of production and monitoring of costs of the analysed company.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Benáková, Pavla ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
This bachelor thesis is focused on assessment of Expenses from financial and cost accounting Point of view. In the literary research are defined the basic concepts concerning the financial and internal accounting. It also introduced the structure of costs in the financial accounting and accounting policy. There are also described the cost in terms of tax revenue and the procedure of calculation of income tax.Research is further devoted to the classification of costs from the point of view of management accounting and basic classification of calculations, which are straight a part of internal accounting.The last part of the research is devoted to the statement of profit and loss.The model example of this work is devoted to the demonstration of the development costs from the point of view of financial accounting and the analysis of the costs from the point of view of internal accounting of a particular business
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Revenue Recognition under IFRS in Comparison with Czech Legal Regulation
Dusíková, Klára ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on comparing the revenues reporting according to international financial reporting standards IFRS and according to the Czech legislation. The main aim of this work is to analyze the problems of these two accounting frameworks and then show these differences by using the sample examples. The theoretical part is focused on the understanding of the revenue reporting according to international accounting standards IFRS and according to Czech accounting adjustments; it is pointed out on the forthcoming standard IFRS 15. The practical part of this thesis is devoted to the provided examples.
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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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The issue of labour costs and benefits
Kolínová, Veronika ; Šišková, Jitka (advisor) ; Lörinczová, Enikö (referee)
This bachelor project deals with The issue of labour costs and benefits. It is divided into two parts: The theoretical and the practical. At the beginning, the theoretical part explains employment relations. It means creation and termination of employment, the agreement to perform work and agreement to complete a job. Then the theoretical part is about wages, where are describes their forms like a time wage, work wage and brokerage commission and the term gross wage including its fixed and movable parts is explained here. The health insurance, social insurance and tax on personal income is included of this topic. It shows the calculation of the amount for wage and billing of the most used transactions which are related with the labour costs. The employee benefits including their structuring are in the end of the theoretical part.
The practical part is applied to the T.P.C.A. company, where the offered benefits are introduced like a services for employees, financial remunerations and the freetime activities. The most interesting benefits for the employees were detected by the questionnare survey. Employees were choosing benefits for current employment and the most interesting benefits for employees which were prefered before the start of the employment. The benefits, which are the least desirable were detected too. Therefore, these benefits are the least motivating. The optimal solution for employer is suggested by the using these results. It is the proposal for the improving conditions of benefits and then it is the proposal of the new benefits by the employees.
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Healthy lifestyle of young population
Svobodová, Sára ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis deals with the matter of exploring a healthy lifestyle of young population. The first part of the thesis focuses on explaining the basic terminology and definitions relative to the issue. The theme of a healthy lifestyle is a very voluminous subject, thus, in theoretical part, the main attention is paid only to essential topics such as nutrition, upbringing, leisure activities, sport or non-profit organizations. The second part is practical and focuses on the research carried out at Litoměřická grammar school, specifically on the analysis of the school canteen, its possibilities of providing the snacks and their diversity, the way it is financed and the places intended to be used for sport purposes. The analysis of data is conducted by using the method of Bronislaw Kasper Malinowski and the comparison with the current status of the figures and facts that are available on the official website of the grammar school. In the conclusion of the work, a few suggestions were made, on the basis of the found data, in order to improve the contemporary situation concerning a healthy lifestyle of young population.
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