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Intercompany Directions, Creating in the Condition of the Selected Firm
Bláhová, Veronika ; Jenčo, Josef (referee) ; Hanušová, Helena (advisor)
The bachelor’s thesis deals with problems of internal directives in company Kili, s.r.o. Mainly it focuses on directives for stocktaking of assets and circulation of accounting documents. The target of the thesis is concept of specific internal directives which will abide by actual valid legislation and regulations and which defines and ensures the same procedures for methods of performance stocktaking of assets and circulation of accounting documents in whole company.
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Inventories in accounting of companies
Šejvlová, Aneta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in companies. The thesis describes inventories according to the current and amended legislation in the Czech Republic. Subsequently, the thesis describes accounting operations, activities and processes associated with inventories in practice. Focusing on two companies characterized by their cooperation, but different in their activities, the thesis analyzes the chosen fields of inventories and related activities, including the specifics resulting from mutual cooperation.
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Analysis of internal accounting directives on the example of the veterinary clinic
Piechaczek, Petr ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the issue of internal directives on accounting. The aim is to highlight the significance of internal directives for the accounting entities, concretely in the case of veterinary clinic. The first part analyses what requirements are necessary for the establishment of veterinary clinics from the point of view of legislation. The second part presents what the internal directives are and in which areas can be internal directives applied. In the last part, the thesis focuses in detail on one area in which the internal directives are used, on the stocktaking.
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Financial statement in selected share company
SUMERAUEROVÁ, Petra
The aim of this thesis is the evaluation of the risk items of financial statements in the selected joint-stock company, their comparison with the real and genuine picture according to the International Financial Reporting Standards (IFRS). The first part is theoretical and it deals with the characteristics of the balancing of books, its types, financial statements, also the annual report, release of the balancing of books and the external audit. The source of information for me was proffesional literature. The second and practical part focuses on the selected company. I decided for the joint-stock construction company OHL ŽS, a.s. I gathered the information about the company from the annual report of the company, from the internet and also from personal meetings and dialogues. Next, I dealt with the activities connected with the balancing of books. I focused on the procedure of stocktaking, bringing closing operations to book and the course of the balancing of books. After that I concentrated on the individual statements of the balancing of books the balance, the profit and loss statement, the supplement to the balancing of books, overview of cash flow and summary of the changes of the owned capital. At the end I evaluated the risk items of the statements and their information capabilities. The accounting entity provided data for the accounting year 2012, that is the reason for the balancing of books by 31. 12. 2012.
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The Analysis methods of accounting and record of supplies
KAHOUNOVÁ, Veronika
This Bachelor thesis deals with the analysis methods of accounting and record of supplies. Theoretical part contains basic characteristics of supplies, methods of valuation and accounting of supplies. It aslo inclueds accounting of inventory differnces and methods of management of supplies. In the practical part is characterized the selected company, its business and history. It also includes an analysis methods of valuation in this company and suggest possible solutions for valuation. Subsequently there is described the method of accounting of supplies during the year and procedure in a business stocktaking. Finally, this part includes assessment of the efficiency of management of supplies.
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Final accounts in a stock corporation
HANZLOVSKÁ, Jitka
In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.
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Stock recording and related problems in a selected company dealing with food production
WERTHEIMOVÁ, Marie
The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.
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Inventory stocktaking in chosen enterprises, methods and their accounting and tax impacts
VOŠTA, Zdeněk
This master thesis deals with methods of stocktaking in various enterprises. The aim of the thesis is to describe methods of inventory taking, to define basic problems and to provide recommendations to solve them. In the introductory of the theoretical part the characteristics of stocktaking, its preparation are described. Secondly the main specifics of conducting inventory taking (regular stocktaking, cash audit, and partial stocktaking) and interception of stocktaking differences in accounting and tax impacts are recounted. The application part consists of research via questionnaire and the aims were to pick out the general problems and to compare them with the recommendations in professional literature. The analysis indicates that the especially small companies underestimate the preparation of stocktaking and that the strenuousness of inventory taking rises with the size of a company. As the complementary method the interview in two companies was chosen, generally speaking the results affirms the results of questionnaire research.
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