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Problem Areas of Rewarding of Employees from Accounting View
Neubauerová, Dana ; Roubíčková, Jaroslava (advisor) ; Cardová, Zdena (referee)
This diploma thesis deals with the problematic areas of rewarding of employees. However, it is not possible to explore this area only from accounting viewpoint. It is necessary to take into account the context and the currenet law in force at 1. 1. 2012. The aim of this thesis is to find the optimal reward system both in terms of employees, and from the perspective of the employer. The employer is trying to reduce labor costs and also to motivate and retain quality and loyality of employees. Today, in addition to wages employee also expects other monetary or non-monetary benefits that have an impact on his professional and personal development. Therefore it is necessary to find a compromise between employee's demands and objectives of employers. The partical part summarizes the findings from previous theoretical work parts into a complex example, where creative approaches are demonstrated which in real life are used in rewarding of employees.
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The car business - accounting and tax aspects of the travel reimbursement
Mertlíková, Aneta ; Nováková, Lenka (advisor)
For my bachelor thesis I have chosen the topic in the automobile business, as currently there is one car to one of the major items that are used to achieve its business taxable income. The car business helps, but it also brings many problems and worries. The aim of this work is to show what the situation and problems of the entrepreneur must solve if it determines in its business car use. Emphasis is placed on the tax and accounting issues. Given the breadth of the topic, my thesis was divided into four basic parts. In the first section I define the notion of fixed assets, deal with the acquisition of the vehicle, its valuation, classification and also to use its technical evaluation. The second part focuses on the issue of depreciation of the car. Most space is devoted to the third part, which deals with travel reimbursements, the entrepreneur may apply if a business uses its road vehicle. The last chapter deals with the removal of a vehicle from the accounts. Finally, I also mentioned an example of continuous practice.
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Work-way of staffs - accounts and evidence of satisfactions travell
ZELENÁ, Kateřina
Bachelor´s work deals with business trips and travel expenses compensations. I started from the literature available which covers this topic and used information provided by the Agrozet company in České Budějovice. The theoretical part is aimed at the basic concepts of business trips and travel expenses compensations . Next part is focused on individual travel expenses, compensation accounting and taxes related. The practical part is based on business trips and travel expenses compensations in the Agrozet company in České Budějovice - recording and accounting of business trips. One part describes some more complicated cases of travel expenses compensations . There are also some specific problems of travel expenses records mentioned here.
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Business trips for employees according to labour law 262/2006 - evidence and accounting of business trip compensations
BESEDOVÁ, Nela
This bachelor{\crq}s work deals with problems business trip and travelling compensation. The main source of information was specialized literature and the information provided by the company TRW DAS, a. s. Theoretic part of this work is focused on individual travelling compesation.I mentioned about a kinds of travelling compensation, which are provided to employees. It contains register und accounting of travelling compensation. It solves taxation problems.Pratical part contains a analysis business trip and travelling compensation in the company TRW DAS {--} realization of business trip, register and accounting of travelling compensation. This work assess a new legislative modification, law Nr.262/2006 code of work. The next part contains problems and mistakes, which exist in practise. In final part are introduced suggestions for improvemend in the registr of travelling compensation area.
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Bookkeeping and Final Accounts of the Concrete Company
Pazourková, Pavla ; Kozlová, Taťána (advisor) ; Valentová, Zdeňka (referee)
The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.
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Accounting for Small and Medium Enterprises
Kocingerová, Dominika ; Strouhal, Jiří (advisor) ; Hejtmánek, Karel (referee)
The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.
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Wage problems from accounting and tax view
Malá, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
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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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Zaměstnanci v účetnictví
Tutrová, Jaromíra ; Nováčková, Zdenka (advisor) ; Svrčková, Jitka (referee)
Diplomová práce je zaměřena na zaměstnance v účetnictví, povinnosti a možnosti účetní jednotky s nimi spjaté. Pojednává o vzniku pracovního poměru, dokumentaci k němu se vztahující, o způsobech odměňování, daňových dopadech benefitů a rozebírá cestovní náhrady. Práce popisuje způsob ukončení pracovního poměru a administrativu s tím spojenou.
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