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Specifics of a limited liability company from legal and accounting perspective.
Procházka, Tomáš ; Křížová, Bára (advisor) ; Svoboda, Michal (referee)
The thesis deals with the specifics of the legislation and accounting of a limited liability company. The first part contains a definition of a limited liability company, based on the Law of Corporations and partly on the new Civil Code. The second part focuses on selected changes in legislation and their evaluation mainly comparing it to the previous one. The last part deals with accounting of a limited liability company. Some examples shown here present how to capture a specific financial transaction in the accounting. The greatest attention is paid to operations with equity.
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Financing and accounting of non-profit organizations in the particular case of the civic association Silueta
Macíková, Nela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The bachelor thesis deals with accounting, financing and management of non-profit organizations in the particular case of the civic association Silueta. The work is divided into a theoretical part and a practical part. The theoretical part is focused on general characteristics of non-profit organizations, their position in society, accounting and financing. The indispensable component of this part is also a mention of the re-codification of private law and the impacts on non-profit organizations. The practical part is focused on an analysis of the civic association Silueta in 2011-2013.
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The changes of tax law in connection with private law recodification
Hrubý, Štěpán ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on assessment of changes in tax law arisen in connection with private law recodification. The first part is focused on private law development in the Czech Republic because the new Civil Code follows historical private law regulation in many ways. The second part is focused on description of possible situation that could occur if the tax law has not been adjusted to private law recodification. The key issue is the assessment of tax solution of chosen recodification changes with pointing out possible obscurities in the tax law.
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Accounting and tax specifics of a limited company
Málková, Kristýna ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.
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Legal status of agent in Czech Limited Liability Company
Svobodová, Veronika ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The aim of this thesis is an analysis of legal status of an agent in a Czech Limited Liability Company under the new legislation that came into force on 1 January 2014. The thesis deals with basic characteristics of an agent, his capacity to perform the post, the commencement and termination of his post, agent's authority and the relationship between agent and company. The thesis also includes a comparison of former and new legislation.
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Rekodifikace občanského práva a její dopad na podnikatele v oblasti cestovního ruchu
Moserová, Veronika
This paper deals with the recodification of civil law and its impact on tourism entrepreneurs in particular the tour operators and travel agencies. The theoretical part focuses on explaining the concepts that relate to the new Civil Code and the description of the biggest changes that this amendment brings. In the practical part, the survey was designed to determine how entrepreneurs in tourism are familiar with the changes that occurred in tourism after January 2014, and also what financial costs these changes brought.
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