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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance
 VOMÁČKOVÁ, Eva
A topic of my graduation theses is "Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance". An aim of this graduation theses is to analyse the system of inventory bookkeeping in the manufacturing firm and to compare it with inventory bookkeping in similar companies in the Czech Republic and Germany. The main attention in practical part is dedicated to the method and the procedure of inventory bookkeeping in a given company. I analyse the acquisition of inventory from the Czech Republic and from Germany, its entry in a stock, delivery ex stock, sale of inventory in the Czech Republic and in Germany and I refer to bookkeeping in a given accounting entity. The accounting entity keeps accounts of inventory according to the valid regulations, nevertheless I found some bookkeeping operations, which could be solved in a different way. The partial aim of my graduation theses is to point out to different method of inventory bookkeeping in the Czech Republic and in Germany and currently introduce the bookkeeping words of art in german language. By the comparison of inventory bookkeeping according to german and czech bookkeeping I found many agreements, but I made out some more or less substantial differences. The graduation theses confirms that the bookeeping in the Czech Republic is mounting to the bookkeeping in Germany. This arises from performed comparison of accounting procedure by inventory bookkeeping in the Czech Republic and in Germany. Considering the development of international bookkeeping harmonization we can say, that the czech and german bookkeeping will develop in the same way and they will mount to each other.
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Depreciation of long term tangible and intangible property from tax and accounting point of view
 VOMÁČKOVÁ, Eva
The topic of this bachelor work is {\clqq}Depreciations of long-term tangible and intangible property from tax and accounting point of view.`` Depreciations can be divided in two groups namely in book depreciations and tax depreciations. Both of these two groups have their own specific functions and they can not be confused. Book depreciations abide by accounting act and they are authorized to accounting entity. Book depreciations set a real margin of property wear, they are dependent on their supposed durability life, the way of usage and so on. Book depreciations are only book costs, which are not tax unacceptable and set lasting decrease in value of the property. Book depreciations decline the trading income. Tax depreciations abide by the law of income taxes, this law is accepted for all taxpayers. Tax depreciations apply just for the purpose of determination of tax base not for the purpose of determination of real durability life and on the way of property usage. Exercitation of tax depreciations as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of book depreciations and tax depreciations is in declaration of taxes.
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