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Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
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Creation of Concept for Optimalization of Benefit in Specific Business Corporation
Farkaš, Martin ; Štáfek, Pavel (advisor) ; Šišková, Jitka (referee)
The aim of this bachelor thesis is to characterise the remuneration of employee is benefits, especially from tax perspective. The remuneration is actual topic and considers every employee and employer. The aim of this thesis is to develop plan for the benefit optimalization based on options of the employer and the preferences of employees are listed.
Theoretical part of the thesis is focused on description of individual benefits. Employers decide about providing specific benefits according to tax duties. Most of the tax validated benefits is arranged in collective contracts, inner directive or any individual contract.
Practical part of the thesis evaluates actual situation in the field of providing benefits in the business and building company RRK s.r.o. Next, questionnaire of satisfaction of the employees with these benefits is evaluated. At the end is presented a suggestion for optimalization of benefits.
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Creating a Conversion Bridge the Transition from Tax Accounting Records for a Particular Business Entity
Mášová, Monika ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
Czech legislation provides individuals listed in the Registry to choose whether to register your business choose the method of tax accounting or bookkeeping. The purpose of this thesis is then build a conversion bridge when a businessman goes voluntarily or compulsorily from tax records to accounting, and a description of individual steps of this transfer.
The basic sources, which are tax records and accounting controls and of which were also drawn lessons for the preparation of this work, the Act no. 563/1991 Coll., On Accounting and Act no. 586/1992 Coll., On income taxes.
The literature search is individually characterized by tax records, accounts and switch from tax accounting records. The next part is then drawn from theoretical findings in the literature search and their application in processing conversion bridge for a particular business entity. The practical part is formed by the bridge is a suggested solution with regard to tax liability business entity.
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Verification of the Correctness of the Accounts and Financial Statements for the Selected Business Entity
Černíková, Petra ; Štáfek, Pavel (advisor) ; Michal, Michal (referee)
The topic of the thesis deals with the financial statement and the statement by the Czech standards. Each entity, which accounts, has the obligation to prepare the financial statement The obligation to prepare of financial statement of each entity. Therefore, this topic will always be currently discussed issue. The literature search is described by most accounting practices, which are an integral part of the financial statements and may not be before making financial statements omitted. In the literature research there is a description of the most accounting practices, which are an integral part of the financial statement and may not be before making financial statements omitted. There is primarily an invetorying on the basis of accounting is compared with actual conditions. Furthermore, the final operation in inventories, accruals, provisions and other operations important for the true and fair state of the enterprises. The literature search is concluded by a chapter on the financial statement. In the analytical part there are the results, which are applied to specific business. Gradually, there are operations, which are linked to the closing of the financial statement for the year 2015. Then, the financial statement is prepared. All steps are compared with the laws of the Czech Republic. Finally, the measures are proposed to make the financial statements of the selected business entity brought into line with the law. Specifically, it is proposed to amend the valuation of assets.
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Strategic management of firm bankruptcy
Oslizlo, Petr ; Ungerman, Jan (referee) ; Kopřiva, Jan (advisor)
Disrespect of economic laws and their relations or the violation of any law standards concerning company’s activities can result in its shutting down and following cessation. The cessation of the company is preceded by its dissolution with or without liquidation provided that its property is passed to a legal successor in title. The term liquidation refers to the settlement of debts and property of the dissolved subject. This diploma thesis is particularly focused on individual stages of liquidating process of business organizations and their relation on legal standards.
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Insurance coverage issues of the Novy Malin community
Niščáková, Jana ; Švéda, Martin (referee) ; Martinovičová, Dana (advisor)
This diploma thesis analyses the issues, which are connected with the insurance portfolio concept for the property of Novy Malin community. It includes analysis of all risks and suggestions of an insurance portfolio that can help the community minimize the most serious risks to its activities through commercial insurance and reduce to lowest level the threats to those activities.
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