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Accrual principle of accounting
ŠIMKOVÁ, Veronika
The bachelor thesis deals with the accrual principle of accounting. This means that costs and revenues are charged to the period with which they are materially and temporally related. This includes accruals, con-jectural items, corrective items, reserves and deferred tax liabilities. Accruals include deferred expenses, deferred income, accrued income, accrued expenditure. These items are first defined together with exam-ples of their accounting. Finally, the work deals with the items of the accrual principle according to the international accounting standards IFRS and the reporting of these items in the financial statements. Sub-sequently, these items are analyzed at the Zeelandia company. The main attention of the practical part of the work is devoted to the deferred tax liability, where it deals primarily with its calculation in 2023. Then follows a comparison of these items with a similar company. And at the end, there is a summary of changes to the Accounting Act related to this area.
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Company Financing via External Funds
Krčál, Šimon ; Chaloupka, Viktor (referee) ; Meluzín, Tomáš (advisor)
The Diploma Thesis deals with the problem what resources are the most optimal to be used for financing if a company wants to renovate its real estate property. The core of the work is the comparative analysis of bank loans, a real estate leasing, subsidy programmes and reserves for fixed assets renovating. The thesis focuses on finding certain outputs which represent always the best option from several possibilities of financing, either from external or internal resources.
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Tax Optimalization of The Legal Entity
Teplá, Alena ; Kresová, Šárka (referee) ; Svirák, Pavel (advisor)
This bachelor thesis solves problems with the optimization of corporate income tax. Tax optimization is a legal technique to decrease tax liability of each company. We can use several ways to reduce taxes legal method. The bachelor thesis is divided into three main chapters. First chapter focuses on theory, second part is showed the whole procedure of tax calculation and selected ways of tax liability optimization are described in the practical chapter. In the third part are suggested the concrete solutions for the company. The main aim of the bachelor thesis is to clarify theoretic terms connected with taxes, after that is solved and analyze tax liability, which is enables by current legislation of the Czech Republic.
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A Proposal of a Solution to the Optimization of the Corporate Income Tax by Using Depreciation, Reserves and Adjusments
Bláhová, Šárka ; Iva, Klimendová (referee) ; Svirák, Pavel (advisor)
Tax optimization is a way to reduce the tax liability, without the law was violated. Legislation of the Czech Republic provides several ways in which you can edit, respectively. reduce the tax base. The aim of this work is to propose the best solution calculating tax obligations to pay the tax as low as possible. The work for this purpose will be the three ways to optimize your tax liability, namely: different methods of depreciation, creation of reserves and their dissolution and utilization of adjusments. Ways to reduce the tax liability is, of course, more and each company chooses the one that is most suitable for them.
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Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.
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