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Tax and accounting aspects of external corporate financing
Vytisková, Věra ; Procházka, David (advisor) ; Černý, Václav (referee)
The diploma thesis includes analysis of leasing and credit. It deals with history, legal framework, accounting aspects from both perspectives - Czech Accounting Standards (CAS) and even International Financial Reporting Standards (IFRS), defines and characterizes different kinds of these two types of external financing. In the practical part is compared financial leasing and customer credit from the perspective of the tenant or recipient of the credit. The examples that are used in the diploma thesis are real examples from practice. Both types of external financing are analyzed from two aspects (according to CAS and IFRS).
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The issue of the deferred tax in the Czech republic
Přibáňová, Aneta ; Janhubová, Jaroslava (advisor) ; Černý, Václav (referee)
Thesis deals with deferred tax in the Czech Republic. First part of the thesis describes history of the deferred tax and its ties with accounting principles; describes the reasons and methods of its calculation. Second part shows the legislation of deferred tax in the Czech Republic, defines entities which are obliged to report the deferred tax, journalizing, problems concerning the first recognition, measurement of the carrying amount at the reporting date and reporting in the financial statements. The analytical part describes the most common temporary differences leading to deferred tax liability or deferred tax asset in a way enabling to understand this field of accounting to all readers along with its impact on the income statement.
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Nature, interconnections and differences of external and internal audit
Jindřichová, Monika ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The goal of this diploma thesis, which is related to the nature, interconnections and differences of external and internal audit, is to bring interested persons closer to the reason for inception of external and internal audit and to define their position and importance in 21st century. Approximation of both audit's contents and going, with regard to their goals, is naturally also a part of work. A piece of work is particularly devoted to external and internal auditor's personality and thus to personal and professional demands for such profession. Not forgotten is the legal adaptation of both audits and it is explain, which audit is under more strict adaptation and why. In the thesis conclusion is located an external-internal auditor comparison summary, together with practical part with examples, that are helpful for better understanding risks of auditor profession and with such disciplines and why internal audit is confused with them.
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Internal accounting guidelines of company
Indrová, Vladislava ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is devoted to internal guidelines. It describes the legislation frame of Czech accounting, where the duties of setting up these regulations come from. The goal of this thesis is to describe and analyze the theoretical basis of accounting rules, define its meaning, purpose and then apply them in practise. The final outcome is analysis of the internal accounting rules in a selected accounting unit. Following are recommendations for possible changes or a suggestion for elaboration of new internal guidelines.
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Stock
Dubová, Monika ; Randáková, Monika (advisor) ; Černý, Václav (referee)
The bachelor thesis deals with stock from the perspective of Czech accounting. An essential part of this thesis is a theoretical view of inventories as a basis for subsequent analysis of final accounts. The theoretical part is accompanied by schemes and practice examples for a better visualization. The aim is to demonstrate which accounting methods are used in stock. The entire thesis is conducted from two points of view, from the perspective of business companies and from the perspective of manufacturing companies. The conclusion summarizes the results of the analysis.
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Depreciation of intangible and tangible long-term property and its consequences
Solarová, Jana ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor's work examines the tangible and intangible assets and its depreciation. The aim is to understand the process of tangible and intangible assets lifespan with increased emphasis on depreciation and with it associated consequences and to prove predetermined hypothesis. Each chapter contains illustrative examples to strengthen the thesis comprehension. The practical part is focused on the analysis of the depreciation methods as well as the application of a deferred tax at the most significant companies in the Czech Republic. Investigation confirmed that in real business life a few of the large variety of methods are used. In fact, the most common are simple and time-saving depreciation methods. These are unfortunately not always correctly expressing the wear rate; such is currently the most widely used method of straight-line depreciation.
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Establishment of Business Corporation - Business plan
Panulin, Martin ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The purpose of the Master's Thesis is to create the complex business plan for a healthy fast food restaurant and find out if it is viable. It should serve as a source of realization after finishing studies. The Thesis consists of these parts: introduction, theoretical part, practical part and conclusion. Theoretical part outlines the theoretical basis of creating business plan and practical part uses these basis to actual creation of concrete business plan for company Roll To Go!. It addresses all areas of business related to the best possible start and advance operation of the company. This plan describes concept of realization of boot, recipes, marketing mix, financial plan and analyses strengths and weaknesses of the project. A summary of information I found out about this business plan is in conclusion.
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Comparison of the Švarcsystem and an employment
Šírková, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The diploma thesis deals with differences in employment and Švarcsystem. The work describes the basic concepts and principles of employment and Švarcsystem. It is based on current legislation on accounting, tax and legal. In the practical part it compares the tax burden on employment in difference of Švarcsystem and their different impacts on public budgets, as well as this problem is showed on actual court cases.
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Audit documentation - structure and requirements
Mesteková, Iveta ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
My thesis deals with auditor's documents. At first, there is written about specific work of auditor and also legislation, which concerns with work of auditor. Subsequently, thesis presents main reasons and importance for leading auditor 's file. In auditor 's file, there is gathered all probative foundations, which proves process of audit in compliance with valid legislation. Practical part of thesis shows interception of audit at real client in auditor 's file. The aim is to submit total process during documentation of audit and shows organization of file, which is followed in auditor 's company.
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Audit of financial statement in practice
Martínková, Pavla ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis deals with the audit of the financial statement. Solves the characteristics and evolution of the audit, as well as legislation under which an entity must follow when preparing financial statement. Explains which demands are placed on the person performing the audit. Explains the audit procedures from operations before accepting the order to release the auditor's report. The practical part deals with the real audit of financial statement of selected company.
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