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Erros in accounting practices, research available resources, evaluation and confrontation with the theoretical background
SEDLÁČKOVÁ, Šárka
The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.
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Accounting of group of firms without identity
SEDLÁČKOVÁ, Šárka
Consortium without legal identity is one of the possible ways of cooperation among natural persons and companies and is modified by law 40/1964 Sb., part VIII § 829 to 841, as amended by following Acts, editing the liability law. This work focuses on conducting of the accounting procedures of the consortium without legal identity and is divided into theoretical and practical part. The theoretical part, which is mainly based on special literature, answers the questions of foundation and dissolution of the consortium without legal identity, taxation, ways of conducting of the accounting procedures and tax evidence of the consortium without legal identity. The practical part applies the above mentioned points on specified consortiums ``A{\crq}q and ``B{\crq}q since the year 2007 till today. More closely this part focuses on differences of booking in consortium and splitting up the share among the participants. The last part of this bachelor{\crq}s work summarizes the results of the comparison of ways of conducting the accounting procedures throughout the years and adds the improvement suggestions.
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