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Impact exchange rates on the companie´s sphere of Czech republic
Borovička, Vladimír ; Ševčík, Miroslav (advisor) ; Pojsl, Zdeněk (referee)
In context of czech membership in the Europen Union we always discuss the question if the acceptance of the euro as official currency is for our country and czech companies beneficial or not. The aim of this thesis is to describe microeconomic benefits of join the euro for company TECHO, a.s. that I have been working for over two years. TECHO, a.s. is an important provider of comprehensive services for the furnishing of commercial interiors in the Czech republic and its products are available on three continents -- Europe, Asia and Africa. Because of this fact is the question of acceptance or non-acceptance of the euro for this company very important and actual. The method of research is the analysis of exchange rates that I apply on economic results of the firm for years 2005-2009. The analysis should answer the question if the acceptance of the euro is for the firm TECHO, a.s. profitable or not.
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Accounting for Small and Medium Enterprises
Kocingerová, Dominika ; Strouhal, Jiří (advisor) ; Hejtmánek, Karel (referee)
The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.
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Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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Fixed assets --depreciation and deferred tax
Ranglová, Michaela ; Rauš, Jiří (advisor)
Bachelor's thesis deals with the definition of intangible and tangible fixed assets under the law of the legislation of the Czech Republic. Furthermore describes methods of depreciation of fixed assets and deferred tax. At the end of the thesis there is a view of the long-term assets of the real existing company.
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Selected Issues of Fixed Assets
Říhová, Zuzana ; Míková, Marie (advisor)
Bachelor's thesis focuses on tangible and intangible fixed assets. It describes the characteristics and distribution of fixed assets both from accounting and tax perspective, acquisition, valuation, technical assessment, tax and accounting depreciation, disposals of assets. Bachelor's thesis also contains practical examples of the accounting of assets acquisition and its disposal, the calculations accounting and tax depreciation.
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Presentation of non-current tangible assets in accounting according to Czech legislation and IAS/IFRS
Lachoutová, Marie ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
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Prudence
Vyoralová, Kateřina ; Bokšová, Jiřina (advisor)
The main aim of the work is to describe the Concept of Prudence and how it is used in accounting. The accent is on reserves, decrease in value and depreciation. Each section is divide into parts with schematic examples and graphs.
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