|
|
Affecting the Tax Base by Purchasing a Vehicle
Kalábová, Barbora ; Kučera, Martin (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with the problematics of a new car´s suitable financing method for Radek Pelikán, he has trade certificate. It investigates influence a tax base by variol financing methods, especially by leasing and loan. This thesis describes also tax aspects of both financing methods and investigates when the costs are tax eligible and recommends appropriate financing solution.
|
|
| |
|
|
Internal Accounting Directives for Corporations
Spěváková, Dominika ; Ševčík, Ondřej (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with internal guidelines of the company BS vinařské potřeby ltd. The first part focuses on the theoretical basis of internal guidelines and the issue of long-term assets. The company is introduced in the second part along with their actual state of the internal guidelines. The last part contains a comprehensive proposal for the internal guidelines on long-term assets.
|
|
| |
|
|
Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
|
|
|
Účetní a daňové aspekty trvalého snížení ceny dlouhodobého majetku
Dovrtělová, Aneta
Dovrtělova A. Accounting and tax aspects of permanent price reduction of fixed assets. Bachelor thesis. Brno: Mendel University,2022. The bachelor thesis deals with the accounting and tax aspects of the permanent depreciation of fixed assets. The aim of the thesis is to evaluate the depreciation methods used for fixed assets and to find appropriate solutions for the depreciation schedule for a given company, taking into account the profit or loss and the tax base. The first part of this paper takes form of a literature review. In this literature review, fixed assets are defined and specific depreciation methods, their recent changes and calculation methodology are analysed. The second part of this thesis is analytical. In this part, the specific depreciation in the selected company is compared with the versions of depreciation calculated earlier in this thesis. Then the results of this comparison are evaluated and possible changes in the depreciation schedules are suggested from an accounting and tax perspective.
|
|
|
Accounting Directives for Company
Kotásková, Petra ; Brabcová, Blanka (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with internal guidelines of the company KAMIKO – HYGIENE CZ, ltd. The first part defines theoretical bases focusing on internal directives and fixed assets. The company is introduced in the second part along with their actual state of the internal guidelines. The last part a comprehensive draft of the internal directive focused on fixed assets is created.
|
|
|
Specifics of long-term assets accounting in selected accounting unit
SOUDNÁ, Kateřina
The bachelor's thesis focuses on the analysis of accounting of long-term assets of the allowance organization. Next it is comparison of accounting procedures in the field of long-term assets of allowance organization with business subject and evaluation of specifics. The thesis is divided into two parts. Theoretical part defines important terms, and it is focused on accounting procedures in the field of long-term assets of allowance organization and business subject according to valid legislation. In the practical part is characterized selected entity on which the analysis of accounting procedures in the field of long-term assets is performed. It is followed by the analysis of accounting of long-term assets of a specific allowance organization. As the next in the practical part is summarization and comparison of specific difference in accounting of long-term assets between the allowance organization and the business subject.
|
|
|
Internal Accounting Directives for Corporations
Spěváková, Dominika ; Ševčík, Ondřej (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with internal guidelines of the company BS vinařské potřeby ltd. The first part focuses on the theoretical basis of internal guidelines and the issue of long-term assets. The company is introduced in the second part along with their actual state of the internal guidelines. The last part contains a comprehensive proposal for the internal guidelines on long-term assets.
|
|
|
Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
|
guest ::
