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Accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany
Sofronová, Simona ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The goal of this thesis is a description of accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany. It provides readers information on the obligations that are applied to entrepreneurs while starting business activities, informs about the regulation of accounting and tax records in the Czech Republic in comparison with how are accounting and tax records regulated in the Federal Republic of Germany. The thesis also focuses on bookkeeping in accordance with Czech and German accounting regulations and as well on tax issues for individual entrepreneurs. The thesis then presents on a specific case the biggest differences for accounting and tax records in both chosen countries.
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Lead accounting in allowance organization in software GORDIC
TRILLSAMOVÁ, Andrea
The target of the thesis is the representation of accounting in the allowance organization and the application of accounting in the management of non-profit organization. I engage in the representation of accounting in allowance organization - long-term and short-term property, debtors and creditors, costs, revenues and income from operations, property and monetary funds, endowments, accounting statements and application of accounting for the management of allowance organization in the thesis.
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ACONTO - Evaluation of accounting software
Šálková, Renata ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The final thesis deals with computerized book-keeping and accounting software evaluation. The thesis is devided into 5 chapters. The initial four chapters are focused on history of book-keeping, legal regulation of computerized book-keeping, ICT impact on book-keeping and accounting software selection criteria. The last chapter is dedicated to the evaluation of the specific accounting software ACONTO.
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Transitions between tax evidence and accounting records
Potočková, Zuzana ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
This thesis is focused on transitions between the tax registers and bookkeeping. It also details the transitions to the flat expenditures. The aim of this thesis is to find and explain the correct procedures for difficult situations that may arise related to the transition. The thesis also includes a practical example of the transition from the tax records to a flat expenditures, including completing the necessary forms for proper authorities.
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