|
|
Accounting, tax and law aspects of claims and their solution in a chosen accounting entity
HRONKOVÁ, Lucie
The title of this thesis is Accounting, tax and law aspects of claims and their solution in a chosen accounting entity. In this thesis were performed vertical and horizontal analysis of claims. The information, that I received, helped me to discover problem areas of claims. Problem areas are trade receivables. For this reason have been proposed criteria, which are important for determining the solvency of the customer.
|
|
|
Regulation of Financial Reporting under IFRS and U.S. GAAP
Langmajerová, Tereza ; Jirásková, Simona (advisor) ; Vašek, Libor (referee)
This thesis deals with the issue of regulation and international harmonization of accounting with emphasis on application of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles of the United States (U.S. GAAP). It describes their historical development, requirements for financial statements and it presents the convergence process of the two systems. It acquaints readers with the role of Conceptual Framework for Financial Reporting and by practical example of an existing American company it summarizes the main differences between the financial statements drawn up in accordance with U.S. GAAP and IFRS.
|
|
|
Professional responsibility of accountants, auditors and tax advisers
Nováková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
|
|
|
Professional liability of auditors, tax advisors and accountants
Králová, Jana ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
The thesis focuses on professions of auditors, tax advisors and accountants. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. The thesis characterizes audit including its basic types, describes requirements of the auditing activity and working practices of the auditor. It also defines tax consulting and tax system of the Czech Republic, defines job description of tax advisor and reveals the upcoming changes in the Czech tax legislation. The following part focuses on the profession of an accountant, informs about the legislative regulations of Czech accounting, focuses on certification of the accounting profession and also describes mistakes, which can occur in accounting practices. The last part of the thesis contains a comparison of the discovered information and defines differences and similarities.
|
|
|
Unlawful conduct in the economic area, possibilities for its exposure and prevention
Molín, Jan ; Králíček, Vladimír (advisor) ; Müllerová, Libuše (referee) ; Čunderlík, Petr (referee)
The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
|
|
|
Audit of personal activities in small firm
Chládková Zárubová, Eliška ; Dvořáková, Zuzana (advisor) ; Kleibl, Jiří (referee)
My Diploma Thesis is about evaluation of performance of personal activities in the company Auto Chládek Ltd. The aims of thesis are description in detail and analysis of all personal activities that are done in the company and finding possibilities of improvements of performance of these activities. Short charakterization of the company Auto Chládek Ltd and economic analysis in detail are noticed at the beginning of the thesis. The main part of the thesis is about analysis of performance of personal activities. Desciprition of realization of some proposals and recommendations for improvements is in the next part of the thesis. Reviews of fruitfulness of proposals and recommendations for improvments including reasons of bad success are noticed at the end of the thesis.
|
|
|
Final Accounts and Financial Statement
Libišová, Eva ; Velechovská, Lenka (advisor)
The Bachelor Assignment deals with Financial Balance and Financial Statement within the legislation of the Czech Republic. It describes the financial balance and proceeding for the book closing. Listing of sorts of the book closing is propounded in the section on Financial Statement. Moreover, individual registers can be found there. It also focuses on computing economy results and tax base. The Bachelor Assignment also deals with the process of verification of the financial statement by an auditor, then with annual report and making the financial statement public. In the last part, theoretical information is recapitulated and shown on a fictional example of the Drevonabytek firm, Ltd. This model can be used as the essential instruction for compilation of the financial statement and final accounts.
|
guest ::
