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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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Accounting Directives for Company
Veselá, Natálie ; Bělušová, Kristýna (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the creation of an internal directive for a specific selected company. The work is divided into theoretical, analytical, and proposal parts. The first part presents the issue of internal policies and clarifies basic concepts that are important for the design part. In the second part of the thesis, basic information about the company is provided, and an analysis of selected indicators and evaluation of the current state of the specific internal directive of the company is carried out. In the last part, a proposal for an internal directive - a wage regulation dealing with the setting of rules for remineration system and evaluating the company's employees - is created.
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Accounting Directives for Company
Boudová, Pavlína ; Srbová, Pavla (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with the internal company directives of the Czech company JEZAT, s.r.o. The first part of the thesis focuses on the theoretical background of the internal company directives and the definition of basic concepts related to employees. The second part contains basic information about the company and evaluation of the current state of the company. The last part contains a proposal for a new internal company directive, which is focused on employees and specifically on the work rules.
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Accounting Directives for Company
Peštálová, Barbora ; Sághy Estélyi, Kristína (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive for the area of the internal wage regulation of the agricultural cooperative. The first part defines the theoretical basis for internal company directives, the employment relationship, remuneration of employees, calculation of the wage and their accounting. The second part presents and analyzes the selected agricultural cooperative and identifies the problem. The last part deals with the solution of the problem, the result of which is the creation of a comprehensive internal wage regulation.
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The choice of forms of business income tax
Gertner, Josef ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the choice of a suitable form of business for two specific entrepreneurs with a focus on the lowest possible tax levies. The thesis analyzes the current state of the examined economic subjects and compares it with the proposed variants of business. In the conclusion, the most optimal solutions are proposed from the point of view of income tax, taking into account the requirements of the examined entities.
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Accounting Directives for Company
Kotásková, Petra ; Brabcová, Blanka (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with internal guidelines of the company KAMIKO – HYGIENE CZ, ltd. The first part defines theoretical bases focusing on internal directives and fixed assets. The company is introduced in the second part along with their actual state of the internal guidelines. The last part a comprehensive draft of the internal directive focused on fixed assets is created.
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Accounting Directives for Company
Kuchaříková, Petra ; Srbová, Pavla (referee) ; Pěta, Jan (advisor)
The bachelor’s thesis deals with creation of internal directive for inventory management in a selected entity. The first part of the thesis is devoted to providing a theoretical basis for internal directives, inventory management, record - keeping, valuation, accounting methods and inventory auditing. The following part comprises basic information about the company, a financial analysis of its statements and an analysis of the current status of its inventory management directives. In the last part, a proposal for an internal directive focused on inventory management is presented based on the acquired knowledge and results of the analysis.
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Receivables Management in Corporation
Illková, Alena ; Žižlavský, Ondřej (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on receivables management in a selected business corporation. It deals mainly with the issue of overdue receivables. Using the results of selected financial analysis indicators and analysis of the company's receivables, it proposes measures and adjusts existing procedures to improve receivables management and thus eliminate the number of overdue receivables.
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