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Internal accounting rules of a certain company
Žemličková, Kateřina ; Janhubová, Jaroslava (advisor) ; Cardová, Zdena (referee)
Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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Problem Areas of Rewarding of Employees from Accounting View
Neubauerová, Dana ; Roubíčková, Jaroslava (advisor) ; Cardová, Zdena (referee)
This diploma thesis deals with the problematic areas of rewarding of employees. However, it is not possible to explore this area only from accounting viewpoint. It is necessary to take into account the context and the currenet law in force at 1. 1. 2012. The aim of this thesis is to find the optimal reward system both in terms of employees, and from the perspective of the employer. The employer is trying to reduce labor costs and also to motivate and retain quality and loyality of employees. Today, in addition to wages employee also expects other monetary or non-monetary benefits that have an impact on his professional and personal development. Therefore it is necessary to find a compromise between employee's demands and objectives of employers. The partical part summarizes the findings from previous theoretical work parts into a complex example, where creative approaches are demonstrated which in real life are used in rewarding of employees.
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Accounting and Taxes
Koutníková, Pavlína ; Müllerová, Libuše (advisor) ; Cardová, Zdena (referee)
This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.
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Lease versus credit
Klímková, Veronika ; Roubíčková, Jaroslava (advisor) ; Cardová, Zdena (referee)
The theme of my diploma thesis is "Lease versus credit." The first part deals with relatively independent terms of the lease and credit of their definition and methods of accounting. It also deals with the tax and legislative changes which in the area of leases and credits in recent years occurred. Main section is devoted to comparing the differences between themselves, leasing and credits. There are advantages and disadvantages of both forms of financing, while the main attention is focused on business deciding between leasing and credit for making investments. Two methods will be introduced: net advantage of leasing and discounted costs of leasing and credit. The use of these methods is demonstrated on a practical example.
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Final accounts and corporate income tax
Bláhová, Soňa ; Strouhal, Jiří (advisor) ; Cardová, Zdena (referee)
The aim of my diploma paper is a compendious and general description of the final accounting, taxation and their correlation. First part is focused on basic components of accounting, legal regulation in the Czech Republic and definition of the final financial statements, principles and procedures connected with the final accounts. Second part deals with the tax system in the Czech Republic, especially with corporate income tax. I define the basic regulations of the tax base adjustment of income tax. The tax expenses are specified in detail in an extensive chapter. The other parts of my diploma paper are non-tax expenses, the characteristics of amounts that reduce the tax base and the applicable tax deductions. The last part is practical part where I use all rules mentioned in previous parts. This chapter is focused on real calculation of the corporate income tax and final accounting.
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