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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Taxation of Employee benefits in the chosen EU countries
Nguyenová, Phuong ; Rytířová, Lucie (advisor) ; Finardi, Savina (referee)
This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Duchoňová, Petra ; Lörinczová, Enikö (advisor) ; Břetislav, Břetislav (referee)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Labour costs and benefits in selected organization
Kopecká, Anna ; Šišková, Jitka (advisor) ; Petr, Petr (referee)
This thesis deals with employee benefits, their tax burden of employer and employee and their accounting.
The thesis consists of two parts. The theoretical part describes ways of providing of employee benefits, their impact on the tax system and provides with the foundation for the application part.
The application part contains introduction of company LIPRA PORK and analysis of its current employee benefits portfolio. Based on this analysis and based on requirements of employer and employees optimal portfolio of employee benefits is designed. This portfolio aims to fulfil not only all the criteria given by employer, but also to meet the employee expectations.
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Alternatives of Prostitution Income Taxation Identification
Pachmanová, Veronika ; Moravec, Lukáš (advisor) ; Iveta, Iveta (referee)
Main focus of this diploma thesis titled "Identification of alternatives for prostitution taxation" is drafting a prostitution taxation legislative and tax collection policy in the Czech republic and potential prostitution income tax revenue estimation. The revenue estimation is based on tax policy implementation costs, current Czech legal environment, comparison of legal solutions for prostitution taxation in the Czech Republic and selected countries of European Union. The draft of prostitution taxation legislative and tax collection policy is designed with respect to Czech law no. 586/1992 (Income tax law).
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Didactic analysis of selected economic theme – income tax and mandatory insurance
Pinďáková, Eva ; Krpálek, Pavel (advisor) ; Berková, Kateřina (referee)
The topic of my bachelor´s thesis is a didactic analysis of selected economic theme "income tax and mandatory insurance". The first part deals with the didactics of economic subjects, because this theme belongs in this subject of study. I focused on theoretical knowledge, which are essential for every teachers and it forms the basis from which I proceed for my practical part. Subsequent practical part is fully devoted to the topic. It begins with a analysis of the subject matter in the curriculum and teaching aids. I continued to carry out a survey, which focuses mainly on pupils' interest in the topic. Finally, I worked up its own proposal of teaching the topic and I tried to evaluate all the acquired knowledge and the results of the survey.
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Selected taxes in business
Prchalová, Petra ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The aim of the thesis Selected taxes in business is evaluation of tax optimalization in Lasselsberger, s.r.o. and propose some improvement. Theoretical part contains basic information about taxes and describes income tax and road tax in detail. The practical ppart focuses on tax optimalization in Lasselsberger, s.r.o. in fringe benefits, using employee ´s equipment and car in business. On the basis of calculations current tax optimalization is evaluated and recommendations of improvement are provided.
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Real Estate Lease and Purchase Tax Aspects
Stome, Martina ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
The diploma thesis Real Estate Lease and Purchase Tax Aspects is focused on taxing these business transactions regarding primarily the income tax and the value added tax. The diploma thesis is divided into two main areas. In the first part, lease and purchase contracts are explained with regards to the only criteria and focus, the Civil Code. In the second part, the taxpayers' rights and obligations are analyzed regarding the tax legislation. The process of purchasing, leasing, building works and the subsequent repurchase are described as regulated by both of the regulations mentioned above. In situations where the letter of law itself is ambiguous and predicaments arise, possible resolutions are presented.
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Tax aspects of a car in business
Kořínková, Lucie ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to compare the benefits of the vehicle acquisition for businesses on a financial leasing or a loan. The theoretical part is in greater detail focused on the current state of the legislation on tax and non-tax obligations of businesses associated with the acquisition of a vehicle. The theoretical part also briefly describes two systems of EU countries which tax their cars based on the CO2 production. The practical part of this thesis is a model example which compares the economic advantages of a financial leasing and a loan. The results are also being compared with the current state of the Czech Republic market.
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Mergers as seen by tax law
Korcová, Tereza ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This diploma thesis deals with the tax aspects of mergers. It is divided into three chapters. The first describes general characteristics of mergers such as the reasons for undertaking mergers, a classification of various types of mergers, and a description of the merger progress. The next chapter analyzes Czech and EU legislation. The last chapter contains a detailed analysis of the tax aspects of mergers, especially in terms of income tax.
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