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Internal control system
Pätnická, Lucie ; Polák, Martin (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is to explore the issue of internal control system and point out the consequences of his failure. The first part of this thesis is focused on the internal control system and its elements. The second part is devoted to internal guidelines and as example is given internal regulations of an unnamed high school. The following chapter explains the basic concepts related to inventorying and in the last chapter is KPMG survey Profile of a Fraudster Survey 2007 translate to Czech, which was studied internal profile of the perpetrator of fraud.
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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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Deficits and damages in the accounting and tax background in the selected retail, their management options
HRADILOVÁ, Jana
The theme of my work is "Deficits and damages in the accounting and tax background in the selected retail, their management options." The aim of my work is to develop standards for the selected type of retail and possibilities of their use in specific conditions. In the theoretical part of the basic concepts are defined on the stocks in the retail and records, inventory, deficits, damages and natural decrease and reasons for their emergence and subsequent definition of deficits and damages from the accounting and tax perspective, legislation and regulations. In the practical part of the first chapter described the survey, evaluation and management agenda deficits, damages and natural decrease. The following chapter deals with the creation process for calculating and determining the subsequent percentage of withdrawals and natural decrease standards for specific retail. This chapter ends with discussions use these standards in practice.
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