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Audit the small company
FRAŇKOVÁ, Lenka
This student work contains description and application of complete audit works. This student work is divided into two parts, the theoretical and the practical one. In the theoretical one I was interested in basic principles of audit, such as definition, functions, legal requirements and detailed actions during the whole process of audit. All mentioned procedures are applied in the practical part of my work. The true and fair view, especially whether financial statements present fairly in all material respects the assets, liabilities and financial position of the audited company, Company{\crq}s acting in accordance with law and verification of audit documentation are the main goals of the student work.
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Audit In The Small Entity
FRAŇKOVÁ, Lenka
This student work describes auditing of accounts. In Czech Republic, the discipline is very young and is still in the continuing process of development. The student work is divided into two parts, the theoretical part and the practical part. I was interested in basic principles of audit, such as definition, functions, legal requirements and process of audit in the theoretical one. These processes are applied in the practical part of my work. In this part I provided more detailed information about the company and after that I applied the procedures to perform the whole company audit.
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The analysis of Czech Red cattle breeding economic effectiveness
ŠMÍDKOVÁ, Veronika
The thesis deals with economic effectiveness of Czech Red cattle. The thesis presents the breed characteristic of current population of Czech Red cattle, the process of its regeneration, its genesis etc. The results of Czech Red cattle were compared in stable and in pasture breeding. Important part of thesis was the evaluation of economics of cattle production on the School Farm in Haklovy Dvory during 2003 - 2006. The complete incomes and costs, costs per feed day were analysed with regard to their structure.
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Change from tax evidence into accounting (double-entry)
MARKOVÁ, Klára
The bachelor work deals ``Change from tax evidence into accounting (double entry){\crqq}. It{\crq}s divided into a theoretical part and a practical part. The theoretical part describes the legislation conditioning the duty to change from tax evidence into accounting and describes the process of this change. The theoretical part draws from the valid legislation, from the publications and articles themed the change from tax evidence into accounting and also draws from the on-line resources. The goal of the practical part is to apply the theoretical finding to the change from tax evidence into accounting of a concrete businessman, who is obligated to change into accounting on the date 1/1/2006. The practical part targets transferring businessman{\crq}s items of assets and liabilities from tax evidence into accounting. In the following the tax incidence is analysed. The result of this analysis presents a businessman{\crq}s decision how to take measure of the change from tax evidence into accounting in term of income tax and insurance payments (social security and general health insurance).
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