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Goods in retail, problematical situations of sale in accounting and tax connections
KREJČÍ, Martina
In the diploma work I engaged in goods in retail and in problematical situations of sale in accounting and tax connections. Mayor objective of the diploma work is making out a list of problems which are connected with sale of goods. Other objective is sorting of this problems and looking for their methods of solution, which correspond to valid regulations and pracitce of trade. The theoretic part of the diploma work is divided into two thematic areas. In first area are analysed problematical situations of goods in retail. In second area are analysed accounting and tax connections of goods. In the practical part of the diploma work is the list of problems which are connected with sale of goods with their solutions.
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Leases under IFRS and czech legislation
Krejčí, Miloš ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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Finanční analýza firmy Prádelny a čistírny Vodňany
Kolářová, Jana Bc. ; Ezrová, Hana (advisor) ; Krejčí, Matěj (referee)
Teoreticko-metodologická část diplomové práce obsahuje popis jednotlivých metod finanční analýza a její postupy výpočtu. Aplikační část zachycuje charakteristiku prádelny a čistírny Vodňany. Na základě dostupných dat byl proveden rozbor vhodnosti jednotlivých metod finanční analýzy pro tuto firmu. Provedení finanční analýza firmy Prádelny a čistírny Vodňany a to analýzy horizontální, vertikální a poměrové. Následně pak závěrečné zhodnocení získaných výsledků z provedených analýz a vyvození závěru a doporučení pro firmu do budoucnosti.
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