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Financial Statements in selected organization
Procházková, Kateřina ; Šišková, Jitka (advisor) ; Radek, Radek (referee)
This diploma thesis is focused on the financial statements. The theoretical part is focused on general characteristics of the financial statements, that is what is meant the financial statements, what kinds of financial statements exist, in which extent could be the financial statements does and with which legal adjustment is connected. Next part is focused on the operations that previous the closing books (closing of accounts), which include especially stocktaking of property and liabiities, reserves creation, exchange differences, accruals and deferrals expenses and revenues, decrease in value of assets, the computation of current and deferred taxes of the income tax and closing of accounts books. The theoretical part is next focused on the financial statements and the characteristics of the individual financial statements such as balance sheet, profit and loss statement, appendix, cash flow statements and changes in equity. Afterwards is focused on other obligations associated with the financial statements, such as audit, the annual report, makes financial statement public and archiving of various documents.
The analytical part uses theoretical knowledge for evaluation of the process of financial statements in selected organization. On the basis of this evaluation it was found failings, that helped suggested various recommendations to improvement the process of accounts in selected organization and a more faithful representation of accounting reality.
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The issue of transfer of tax records to bookkeeping of a selected subject
Kabeláč, Jan ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to accounting, both from tax and accounting perspective. The practical part is dedicated to the proper transfer of theoretical methods transition from tax accounting records to bookkeeping for the entrepreneur. It focuses on closure of tax records, opening the books of accounts, creating a conversion bridge and quantifying the tax impact associated with the transition to accounting. At the end of the practical part all single solutions are introduced, interpreted their benefits and drawbacks and from this analysis there are recommendations given.
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The issue of Transformation of Tax Evidence into Financial Accounting for the selected subject
Burián, Václav ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
The main goal of this thesis is the evaluation of issues with the transformation of tax evidence into financial accounting and analysis of the tax incendence at a pre-selected business subject.
In the literature research, the methods of evidence the business activity are characterized and then the differences between them are specified. Furthermore, all the parts of transition from Tax evidence into Financial accounting are described. To elaborate the theoretical background there are used the corresponding special literature, lawfully regulations and websites, which are dealing with the issue.
At the beginning of the practical part, the selected subject, which is realizing this transition, is charecterized. Subsequently, all parts of closing financial statement by tax evidence and then, the transition of this method of evidence the business activity into financial accounting are described. In the final part, all parts of closing financial statement are depicted again by the financial accounting in the first year, the tax incidence is quantified and then the recommendation how to minimize the tax incidence through tax optimizing is proposed.
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Financial Report - Financial Statements of Municipality
Zapadlová, Lenka ; Čermáková, Helena (advisor) ; Štáfek, Pavel (referee)
Main subjects of my bachelor thesis are financial statements of municipality and accounting operations in municipality. In the theoretical part, the legal framework for financial statements is characterized. As a part of preparing the financial statement are the close accounts as especially includes depreciations of long term assets, reserves, exchange differences, etc. The next part of theoretical framework of this thesis is dedicated of the financial statements, the balance sheet and gain and loss account. The last part is description of duties, than the accountant has. Notably to make the statement accessible for public, and let the financial report be checked by auditor and the approbation of the municipal council. The practical part includes practical use of accounting and setting the financial statements in the municipality Vrchlabí.
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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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Verification of the Correctness of the Accounts and Financial Statements for the Selected Business Entity
Štěpánek, Martin ; Štáfek, Pavel (advisor) ; Ulrich, Milan (referee)
The present thesis deals with the preparation of the financial statements and the reports of the entity. Partial aim is to define the basic concepts related to the issue of financial statements and accounts and providing basic accounting regulations that entity manages the implementation of the financial statements and the financial statements.
Bachelor thesis deals with the theoretical basis financial statements and accounts, which are then compared with provided materials from European Transport CZ s. r. o. In conclusion, the thesis presents the results and suggestions for improvement in certain areas.
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Transformation of the burgeois elites of town Slaný in the process of Counter-Reformation (1610-1635)
KADEŘÁBEK, Josef
The present thesis deals with the changes of municipal elite in the royal town of Slany in the first third of the 17th century. The research based on the analysis of urban books and church registers tries to show how the municipal elite formed in that period. It notices not only their own structures but also strategies that townsmen chose in an attempt to enter them. It also reflects the situation after 1620, when it attempts to show how the elite transformations occurred in the context of the ongoing Counter-Reformation. It takes into account the change of the legal status of the town and an extensive emigration of the late twenties. It asks whether there was a change of strategy in endeavours of common townsmen to join the municipal elite in Slaný at that time.
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Ethics of auditors in practice
SVOJŠOVÁ, Pavlína
In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.
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Comparison of accounting and tax accounts
VOŘÍŠKOVÁ, Andrea
The objective of this thesis is the analysis and assessment of accounting and tax accounts according to the current legislation valid in the Czech Republic, definition of essential differences between them, comparison of both systems including the possibility of their practical use. The theoretical part was focused on description and comparison of accounting and tax accounts from the accounting and tax perspective. The practical part deals with the analysis of accounting and tax accounts of a selected company. The comparison of accounting and tax accounts both from the accounting perspective and from the perspective of tax impact on a particular company was an objective of this part. Furthermore, it was assessed which system would be the most suitable for a particular business.
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