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Accounting, tax and legal context of closing works
Koutná, Edita ; Dvořák, Martin (advisor) ; Janhubová, Jaroslava (referee)
The bachelor thesis titled Accounting, tax and legal context of closing works in the first part describes the individual steps before preparation of the financial statements. Thesis also compares these steps from the accounting and tax point of view according to the valid legislation. The accounting part focuses on the accounting policies and responsibilities that arise at the end of the accounting period and the accounts way of recording the relevant transactions into the accounts. The tax section discusses the conditions and rules for the tax deductibility of accounting items in the tax base. At the end of the thesis there are presented cases where the ambiguity of the interpretation of accounting and tax legislation had to be solved by a court and further possible lessons from these cases for the future similar situations.
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Legal, accounting and taxation aspects of liquidation of trading corporations
SMIDKOVÁ, Jana
The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.
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Analysis of the course and the possibility of accounting data in selected accounting software
LEXOVÁ, Eva
The thesis deals with a comparison of two accounting software in a chosen company. The company used to use an accounting software Abra from its beginning, but in 2015 they bought an accounting software Pohoda. The company had mostly negative experience with software Abra. As for software Pohoda, no disadvantage has been found, though not all functions have been used yet. The aim of the thesis is to assess whether the enterprise should keep using software Pohoda or whether it should come back to software Abra. This suggestion is based on an analysis of both accounting software. The accounting software are compared through bookkeeping of the company. The practical part describes the process of accounting of this model example in each of these software. Then the advantages and disadvantages are evaluated. A scoring table, which assesses the quality of important criteria, is used for the final assessment of the better quality of the software. The criteria for this method are the complexity of inputting data, the update, the continuity of accounting events in each agenda, the printing sets, the maintenance and security of data, the closing date, the taxes and the price. On the basis of this table, software Pohoda was evaluated as the "winner". Therefore, it can be recommended to the company to keep using the accounting software Pohoda. As there were not found any essential disadvantages, the enterprise does not have to consider changing the accounting software.
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Appreciate the Financial Statements of the Limited Company
Teinerová, Ivana ; Borýsková,, Zuzana (referee) ; Borýsková,, Zuzana (referee) ; Fedorová, Anna (advisor)
This bachelor’s thesis deals with the examination of a financial statement of a limited liability company. The thesis examines the 2007 statement of M + J – školní jídelna, s.r.o. The first part concentrates on legal requirements connected with the issue, and generally describes the process of creating a financial statement. The second practical part deals with the particular selected company. The 2007 financial statement is considered on the basis of collected information, individual statements related for the relevant period and the process of producing the financial statement.
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Computer elaboration of final accounts enclosure
Ingr, Michal ; Nezvalová, Vladimíra (referee) ; Fedorová, Anna (advisor)
Bachelor´s thesis is engaged in final accounts enclosure and making its algorithm. Enclosure explains and completes information which are in the balance and financial reports. Final accounts enclosure has to be made every accounting period and is checked out by Tax office every year. To create Bachelor´s thesis are necessary documents with balance, financial reports, book of accounts and other documents.
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Tool for Execution of a Firm's Financial Healthiniss Analysis
Eliáš, Jakub ; Zámečníková, Eva (referee) ; Květoňová, Šárka (advisor)
The objective of this thesis is abstract the difficulties of execution of a firm's financial healthiniss analysis with a view to main financial indexes, that are being used for financial analysis. Next point is design, create and test own conception of program solution on the base of studying and estimation existing possibility of software tool for execution of a firm's financial healthiniss analysis. Further in this thesis describe and demonstrate possibility of resulting system and review reached products and discuss possibility of future progress of created product.
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Intercompany Directions, Creating in the Condition of the Selected Firm
Koubková, Martina ; Ing.Vladimír Hovadík (referee) ; Hanušová, Helena (advisor)
This diploma thesis is focused on processing intercompany directions in company quick-mix k.s. In theoretical part of thesis the term and general meaning of intercompany directions is explained as well as requirements for the development of specific intercompany directions. The aim of thesis is to revise current intercompany directions and suggest update of them, furthermore I aim to develop missing directions related to circulation of bookkeeping documents, travel expenses and the process of closing accounts.
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