|
| |
|
|
Transformation process of economic result to the corporate tax base
Vrána, Jan ; Zelenková, Marie (advisor) ; Ašenbrenerová, Petra (referee)
The main goal of this Bachelor thesis is to summarize problematics of creation of the corporate income tax base. It deals with the transformation from the economic result to the corporate income tax base through the exclusion of non-tax deductible costs and exempt income, removal of tax base deductions and tax credits. In first theoretical part of this Bachelor thesis these concepts are described in detail. The differences between accounting and tax provisions, adjusting entries and depreciation are described too. Further the accounting basics according to Czech law are concisely described because accounting is the main source of information when determining the tax base. The basic information about corporate income tax is mentioned too. The identified information is then applied to practical example of fictive accounting entity. This entire process of transformation is demonstrated together with filing of tax declaration of corporate income tax.
|
|
| |
|
|
Cash Flow Model of European Football Clubs
Bartošek, Daniel ; Šíma, Jan (advisor) ; Kotáb, Jiří (referee)
Title: The Cash Flow Model of European Football Clubs Objectives: Using the most updated sources while analysing revenues, costs, and economic results, the main objective of the thesis was to inspect the current cash flow of the first league European football clubs. A partial objective was to create a model based on theoretical and practical findings quoted in the final results. The model demonstrates the most important cash flow among football clubs and other subjects. Another partial objective was to calculate the success rate of respective league competitions based on their economic resources. Methods: To obtain relevant information, a secondary data analysis was used. Also, a comparative analysis method was employed. Then, the researched secondary data was processed and presented in the final part by means of graphs and tables. Results: The revenue that brought the largest number of financial resources for football clubs was broadcasting rights. However, those revenues were significant only for a particular group of the most attractive leagues. For a much bigger portion of the leagues, sponsoring revenues turned out to be more important, which also applied to Czech clubs. On the contrary, club wages were confirmed to be the highest costs for most of the European clubs. As a part of one of the...
|
|
| |
|
|
Evalution of the Financial Situation in the Firm
Kovářová, Lucie ; Ing.Jaroslav Vaňous (referee) ; Kocmanová, Alena (advisor)
Bachelor thesis is focused to evaluace the performance of the Zemědělské družstvo se sídlem ve Sloupnici. The aim of this work is to provide the financial analyse of this cooperative during the time period starting 2008 to 2010. The theoretical part is devoted to the financial analyse. It deals with the information sources, phases and finanacial analysis methods and with particular indicators calculations. The practical part consists of cooperative description, the financial analyse of the financial results and summary financial situation of the company. in conclusion are mentioned possible solutions of the problems of the cooperative. There are used the vertical and horizontal analyses, flow and proportional indicatorst and bankruptcy and creditworthy models in the thesis.
|
|
| |
|
|
Implementation of the budget in time series 2012 - 2013 in concrete terms of the city Havlíčkův Brod
Kopecká, Gabriela ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The main aim of the thesis is to analyse the budget implementation in monitored years 2012 and 2013 of city called Havlíčkův Brod. The first part includes the analysis of concept of community, its scope and authorities. Then the thesis is focused on the structure and process of budget formation. Finally, in this part it can found the fundamental information about the accounting reform of public finance which took place in the year 2010 and the main changes which were set up afterwards. The second part is oriented on the chosen city Havlíčkův Brod. There are general information about the city and detailed analysis of its budget as well. The analysis is related to its incomes, expenses and budgetary results, which is furthermore compared with accounting result. Furthermore, the transaction which cause the distinction between these two results are mentioned. In the last chapter of the seconf part are analysed monetary funds of the city, their creation and operation with them.
|
|
| |
|
|
Comparison of the tax burden of business companies and incomes of their partners
ŠULCOVÁ, Lucie
The aim of this theses is analysis of the differences between the business companies in terms of accounting and taxes and evaluation of the tax burden of incomes of the partners. This work is devided into two parts. The theoretical part deals with economic result and incomes of partners in the business companies. These theoretical findings are used for processing of the practical part of the theses.
|
guest ::
