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Deferred Tax in the Financial Statements of Czech Companies
Suková, Anna ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
This bachelor thesis is focused on the accounting category deferred tax in the Czech accounting legislation. The theoretical part summarizes current knowledge of deferred tax issue. Interpreted are terms such as current and deferred tax, permanent and temporary difference. Furthermore, the thesis deals with the historical development of the deferred tax, methods of determination, the most common reasons leading to its creation, calculation, accounting, inventory and reporting in the financial statements. In the practical part, the deferred tax analyzes is carried out in the financial statements of selected companies. The aim of this thesis is to create a comprehensive source of information on this issue.
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Accounting entities in culture
Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
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VAT in case law
Luchkina, Yulia ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
This thesis deals with the issue of value added tax in the Czech Republic and analysis of selected judgments of the Supreme Administrative Court. The first part focuses on the definition of VAT and its history in the European Union. The next section discussed the VAT in the Czech republic, defined legislative adjustment, the person to whom the law applies, described the subject and discussed about rates. The practical part is devoted to analysis of the Supreme Administrative Court in matters relating to value added tax, which relate to different issues. Work includes graphs, tables and diagrams for easier display issues of VAT in the Czech republic.
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Implementation of a New ERP System (Helios)
Kasemová, Sára ; Singerová, Jana (advisor) ; Hora, Michal (referee)
This bachelor thesis deals with the issue of Enterprise Resource Planning systems and bookkeeping in these systems. The aim of this thesis is to provide a theoretical framework for implementation of a new system. The thesis consists of two main parts. The first part is a theoretical description of the development of accounting and legal regulations since the last 70 years of the 20th century. Moreover, it describes development of ERP systems. There are also defined basic steps for implementation of the new system. The second part deals with practical aspects, where the information system Helios Orange is introduced. This part describes an implementation of this system which was made in one particular company.
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Circulation of accounting documents in the company and their computerization
Ehrlichová, Johana ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
The aim of this bachelor thesis is to record circulation of accounting documents in company molton, Ltd. The theoretical part deals with accounting documents in written and electronic form and describes their circulation within the company. I focus on the legal requirements which are set for these documents throughout their lifecycle. In one of the chapters I also outline the opportunities of using information technology in the circulation of documents. In the practical part of the thesis is theoretical knowledge applied to the company molton, Ltd. I describe the actual circulation of documents and the changes induced by recent transition to a new accounting software. In conclusion, I assess the current situation and suggest some changes.
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Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
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The major accounting scandals and their impact on the accounting and reporting
Buben, Ondřej ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
The main objective of this work is to acquaint the reader with the issue of non-compliance with accounting and ethical principles for large companies. The work is divided into two parts, theoretical and practical. The theoretical part describes the accounting regulations and accounting checking system. In the practical part of the thesis the process of selected accounting scandals is described. Furthermore, the work deals with the impact of these cases on accounting which is used nowadays. The work suggests that the main cause of intentional editing of the financial statements is body corporate greed, supported by audit and law companies, together with banking institutions.
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Deferred tax
Jiroutová, Simona ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The purpose of the bachelor thesis "Deferred tax" is to introduce the issue of the deferred tax to a wide audience, but especially students. The theoretical part consists of definitions of payable tax and deferred tax, historical development of deferred tax in the Czech Republic since 1993. The definitions of timing, permanent and temporary differences are also explained there. Moreover, you can find how deferred tax are created and how could be counted and placed into accounts. In the practical part is an analysis of deferred tax with the information taken from annual reports of main construction companies located in the country.
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Electronic signature and its use in accounting
Guzý, Ladislav ; Mejzlík, Ladislav (advisor) ; Singerová, Jana (referee)
Diploma thesis is focused on matters of electronic signatures and their possible usage in accounting and business process. The paper is divided into two parts. Subject of the first part is general analysis of terminology and characteristics of electronic signature, certificates and certification authorities and time stamps, including analysis of strengths and weaknesses of these services. At the end of this theory part are outlined some of the most common choices of using electronic signature in accounting system. In second part are analysed results of research, which was performed by sending questionnaire to a number of randomly chosen companies.
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The tangible assets in accordance with IFRS
Slomczynska, Nela ; Gluzová, Tereza (advisor) ; Singerová, Jana (referee)
Bachelor thesis is focused on the characteristics of tangible assets in accordance with IFRS and the implementation of standards in particular companies. Work consists of two parts; the theoretical part defines the subject of tangible assets in accordance with IFRS and the practical part deals with the comparison of the reported tangible fixed assets in the companies' accounting. Based on the financial statements, procedures and accounting policies that apply to those assets are evaluated.
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