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Accounting and tax consequences of uncommon ways of fixed assets acquiring
Žaba, Martin ; Skálová, Jana (advisor)
The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis.
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Animal production according to the Czech accounting standards
Pospíšilová, Kateřina ; Dvořáková, Dana (advisor)
The subject of my work is the animal production according to the Czech accounting standards. The bachelor thesis is divided into two parts: a theoretical and a practical. In the theoretical part I deal with specifics, forms of evaluation and accounting animals in short- term and long-term assets in the Czech Republic. In the practical part I apply a piece of knowledge mentioned in the theoretical part on concrete examples. For this reason I visited one agricultural company Zevo Střelice a.s. and I got many valuable information.
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The Analysis of Fixed Assets
Hlaváčová, Jana ; Randáková, Monika (advisor)
The Bachelor thesis "The Analysis of Fixed Assets" focuses on the problems of fixed assets within the scope of the Czech legal enactments. The major goal of this thesis is not only the introduction of fixed assets in general, but mainly the analysis of fixed assets in specific conditions of a company. KÁMEN Zbraslav, spol. s r.o., a stone mining and concrete production company, was chosen for this purpose. The legal enactmets, the company itself, its general characteristics and classification of fixed assets are introduced at the beginning of the work. Additionally the thesis describes all activities that the company has to solve in connection with its fixed assets. It includes the acquisition, financing and evaluation of long term property, furthermore the ranging of individual kinds of fixed assets into the company's business property, fixed register assets connected with the problematic software, bookeeping, depreciation of property and finally the possible ways of liquidation of fixed assets.
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Fixed assets --depreciation and deferred tax
Ranglová, Michaela ; Rauš, Jiří (advisor)
Bachelor's thesis deals with the definition of intangible and tangible fixed assets under the law of the legislation of the Czech Republic. Furthermore describes methods of depreciation of fixed assets and deferred tax. At the end of the thesis there is a view of the long-term assets of the real existing company.
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The property in the accounting
Kefurtová, Michaela ; Skálová, Jana (advisor)
This bachelor thesis focuses on the property in the accounting. It deals with real estate from the point of developers view, estate agents and buyers of real estate as a long-term assets. It covers costs, accounting and assessment in various stages of property development. The thesis is complemented by a chapter about insurance, depreciation costs, reserves and taxes.
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The depreciation from the point of financial and manager view and their connection to income tax
Berková, Kateřina ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.
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Dlouhodobý majetek - účetní a daňové odpisy, odložená daň
Kožíšková, Lucie ; Toušková, Vendula (advisor)
Práce se zabývá základní definicí dlouhodobého majetku z hlediska zákona o daních z příjmů a z hlediska účetnictví, dále je zaměřena na objasnění problematiky účetních a daňových odpisů, jejich charakteristika, výpočet, zaúčtování, odlišnosti daňových a účetních odpisů, obsahuje i praktické příklady výpočtu účetních a daňových odpisů. Dále se zabývá obecně problematikou odložené daně a odloženou daní z titulu rozdílu mezi účetními a daňovými odpisy (metody vykazování, účtování, praktické příklady).
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Automobil v podnikání - účetní a daňové aspekty
Kulhánková, Hana ; Janhubová, Jaroslava (advisor)
Práce je zaměřena na problematiku využívání automobilu v podnikatelské činnosti. Zabývá se výčtem a rozborem nutných znalostí, bez kterých se podnikatel při užívání automobilu neobejde. Cílem práce je pokus o vytvoření základu budoucí praktické příručky popisující stávající legislativní pravidla "uživatelského cyklu" automobilu po celou dobu jeho užívání od pořízení až do vyřazení.
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