National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Accounting and tax specifics of tangible fixed assets
Kačírková, Adéla ; Müllerová, Libuše (advisor) ; Korbelová, Miluše (referee)
The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculation of accounting depreciation, tax depreciation and deffered tax using specific accounting methods.
The importance and use of budgeted income statement in the managerial accounting
Kačírková, Adéla ; Knapová, Bohuslava (advisor) ; Brabec, Miroslav (referee)
The bachelor thesis focuses on the importance of the budgeted income statement and its use in managerial accounting. The theoretical part summarizes the findings of the literature about budgeted income statement, about its compilation and cost structure in the income statement. The application part of this work contains a model example of a process of compilation of the budgeted income statement. The budgeted income statement is evaluated in comparison to the actual costs, including the calculation of some basic indicators of financial analysis.

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