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Cohesion of the income tax of legal persons with the accounting
UHLÍŘOVÁ, Gabriela
In the theoretical part I have described preparatory closing operations, process of closing nominal and balance sheet accounts and determining the trading results. I have also described the process of alteration of the accounting trading results to the tax base, dermining tax liability and recording of the tax liability. In practical part I present the characteristics of a selected company and its data that have helped me to convert the theoretical issues to practical ones.
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Financial education in the Czech Republic
NOVOTNÁ, Adéla
The current financial crisis draws attention to the level of financial education among citizens. This thesis maps projects which are focused on financial education of the citizens of the Czech Republic. Based on the information found after a close study of projects focused on financial education, a necessity to develop a new financial education project. A project which is suitable for the current needs and reflects gaps of the studied projects. New project would be created for a non-profit organization.
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Bank charges in the Czech Republic
Rybová, Šárka ; Votava, Libor (advisor) ; Selnarová, Pavla (referee)
This bachelor thesis focuses on bank charges connected with administration of current bank accounts for individuals. It describes the historical development of bank charges and most often paid fees. The target is to evaluate the cheapest bank account from what a czech bank offers and to create a simple instruction of procedures during a bank selection. The thesis compares costs spent on account administration for a month, a year, and 10 years. The result is a comparison of expenditures for the administration of a bank account by particular banks, applied to a hypothetical, typical client and an instruction for quick bank selection.
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In-company regulations focused on methodical elements of accounting and its probative tools
IROUSCHKOVÁ, Lucie
The bachelor work is focused on in-company regulations which are connected with accounting methodology and probative accounting tools. The essence of the work consists in implementation of proposed solutions of questions within internal organization of chosen accounting entity. The aim of the work is to contribute to improve the organizational progress of the accounting entity. The introductory chapter briefly informs on legal regulations related to accounting and meaning of the internal regulations. The other chapter defines methodical elements, i.e. mainly: balance sheet work and evaluation, documents, account, duality, correlation, synthetic and analytic account, account books and records, accounting documents. The control elements include stock-taking, pre-balance sheet, eventual internal control system, including three elements: control environment, control procedures, accounting system. The second, practical part of the work applies the mentioned theoretical recommendations within real entrepreneurial body. The methodical part includes a model for in-company regulations. The first defined regulation describes the system of accounting processing. The other regulation describes accounting document, their circulation in the firm, including archive regulation and shredding plan. The last mentioned area is stock-taking. The work aims at implementation of ``methodological regulations{\crqq} to help meet requirements imposed by the accounting law, i.e. demonstrativeness, completeness, correctness, clarity, transparency and accounting permanency. The in-company regulations are helpful at inspections {--} partly internal inspections and partly they make process at inspections carried out by the revenue officers easier. Thoroughly processed regulations are a support for new employees whose adaptation period can be significantly shortened thereby.
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The company's business accounts
HANZLÍKOVÁ, Tereza
The aim of this work is the preparation of financial accounts of the company. The financial accounts lies in the analysis process by all accounts, their quantification and subsequent preparation of financial statements.
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Online Banking and Consumers
KAKAŠ, Martin
The main aim of this thesis was to evaluate the use of Internet banking accounts among consumers. Investigate the pros and cons. Based on the analysis and data collection through online polling to assess and propose possible measures to improve services in internet banking. After studying the solved problems from expert resources, I set the main goals of this work and define hypotheses práce.K secondary data, I concluded the studies referred to literary resources and professional studies. Primary data were obtained šetřením.Výzkumné own experimental investigation of the main research was conducted via online interviews via the Internet and personal inquiries at the branch bank CSOB. The main research I conducted follow-up questions, interviewees were asked only at the branch of CSOB Czech Budejovice. A summary of results, I worked in tables and graphs and to evaluate the current situation in the field. Based on the data I provided any general recommendations for banks and concrete recommendations for a branch of CSOB Lannova 3 / 11 in the Czech Budejovice. Important recommendations for the Czech branch of CSOB Budejovice was economically evaluated against implementation. I completed my work, and finally appreciation. In which I have summarized the data obtained and the problems of internet banking, which I showed attachments.
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The product comparison of the payment system of Komerční banka, a. s. and Česká spořitelna, a. s. in comparison with their parentel banks
NOHEJLOVÁ, Darina
The Bachelor work is focused on the product comparison of the payment system of banks institutions such as Komerční banka, a. s. and Česká spořitelna, a. s. and their parentel banks Société Générale and Erste Group. The theoretical part defines system of payment generally, its organization, describes the electronic payments and also the telecommunication network SWIFT. The following chapter deals with the bank legislation which is applied to products of payment systems. The next part (practical part) of this study is dedicated to comparing the banks accounts between Česká spořitelna, a. s. and Komerční banka, a. s. For every bank I chose two accounts, which I applied to the company South Bohemia Star, s. r. o. The aim is to find a bank account or a bank services package which would be the most convenient for a particular company and its needs. The company uses products which are: account management, a monthly paper statement, internet banking and items. But there are differences because every bank has an alternate arrangement of banks accounts. In the second part of the practical work bank accounts of Société Générale and Erste Group are compared. Unfortunately it is difficult to compare Komerční banka, a. s. and Česká spořitelna, a. s. with their parent banks, because this can be affected by currency diferences - the Czech Crown and the Euro.
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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Short-term assets accounting
TRILLSAMOVÁ, Andrea
The target of the bachelor´s work is the analysis of accounting and appreciation of current assets in specific accounting units. Next target is the comparison of current assets records in the trader shop and in the limited company. We distinguish the inventories, short-term receivables and short-term financial assets in current assets. The theoretical part of the work is given to the current assets dividing, accounting and appriciation. The practical part is given to the pragmatic solution of accounting in concrete accounting units and accounting programs Úcto and Money S3.
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Accounting and tax view of the limited liability company
Šandera, Martin ; Müllerová, Libuše (advisor)
The object of this work is an application of accounting, tax and legal enactments to the limited liability company with the view of introducing reader to the problems and making a comprehensive survey of information advisable to know. The work contains explanation of company establishment including the initiation of book-keeping, intoduces to closing of books and to financial statements including related statutory duties, or shows operations within the equity of a company. Problems with transactions among related entities make significant part of this work.
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