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Transpozice směrnice 2013/34/EU do národních účetních úprav zemí EU
Bušovová, Anna
EU Member States were required to implement the Directive into national accounting regulations by 20 July 2015 at least during the year 2016. The results show that the most significant change in Czech accounting law is a new categorization of accounting entities. To quantify the possible impacts and to express the percentage distribution of accounting entities in the EU in the given categories Amadeus database is used. Change in the Accounting Act also requires changes in the implementing decree to this Act, where the most significant change is the reporting of changes in inventory and activation. Implementation of the Directive in EU Member States in terms of dates and content is different.
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Účelová manipulace účetních a daňových údajů v anglosaském a kontinentálním systému
Jašíková, Simona
JAŠÍKOVÁ, S., Target handling of accounting and taxation statements in Anglo Saxon and continental systems. Bachelor thesis. Brno: Mendel University in Brno, 2017 The bachelor thesis is aimed at analyses of legacy and using manipulation in accounting and tax reports in two various systems of accounting Anglo Saxon and continental. In the first part it is aimed at theoretical attitudes to manipulation and its legacy and in the second part its practical application based on real examples. The principle is to show how different the attitudes are in accounting and tax manipulation and possibilities of elimination of this practice.
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A Draft of a Corporate Financial Plan
Dostálová, Šárka ; Kamenský, Petr (referee) ; Karas, Michal (advisor)
This master´s thesis deals with a prepare the financial plan of a selected company for the planned period 2019 -2022. The plan is based on analysis, using specific financial analysis methods in the years 2014 – 2018. Based on the outcome of the financial and strategic analysis, the current situation is described. The financial plan for planned period is completed in two variants including evaluation using the methods of financial analysis.
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Transaction currency of Czech companies in international and domestic trade
KOUBOVÁ, Simona
The aim of this thesis is to evaluate the impact of the use of foreign currencies, the euro by Czech companies on the accounting and analysis of the use of the euro in transactions. The first sub-objective is to determine the number of customers of the selected group who trade in the euro and the division of enterprises by size according to specified criteria. The second sub-objective is to determine the effect of the euro in the case of exchange rate differences and to be reflected in the financial statements. The work will evaluate the status and development of customers who use the euro as the transaction currency. The impact of the euro on society and the division of enterprises according to different criteria will be described. Part will be devoted to exchange rate differences. The last part of the thesis will deal with the impact of the euro on the financial statements
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Possibilities of identification the risks of fraud and accounting gimmicks in the financial statements
ŠIROKÁ, Nikola
The main aim diploma thesis was the evaluation possibilities of detection accounting fraud and misstatements in financial reports for the managing business corporations. Diploma thesis is divided into two main chapters on literature search and practical. Part of this work was the analysis of techniques and models of of detection performed on a case study of a selected accounting unit. For of individual models calculations were used accounting data from financial statements that were provided by AB, s. r. o. An entity shall compile both financial statements comprehensibly, to give a true and fair view of accounting and financial situation. Risk analysis for of detection manipulation of financial statements, I chose Beneish model, model CFEBT and Jones Nondiscretionary Accruals.
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Mathematical and Statistical Methods as Support of the Development of Software Applications
Kinc, Petr ; Novotná, Veronika (referee) ; Šustrová, Tereza (advisor)
This diploma thesis focuses on the design and development of the software tool using C# programming language and his subsequent implementation into the Microsoft Dynamics NAV information system. The task of this tool is to analyze the development of selected indicators using statistical methods and to predict their future development. On the basis of these predicted data, is created an indicative budget to support decision making on the determination of key accounting parameters and coefficients for the next accounting period in the company Vodovody a kanalizace Hodonín, a.s.
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Application of Management Control System in a Business
Janíčková, Nikola ; Ondráčková, Vladimíra (referee) ; Žižlavský, Ondřej (advisor)
This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.
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Možnosti ovlivňování účetních dat a informací z hlediska managementu
STEINBACHOVÁ, Linda
Goal of this disertation was to analyze possibilities how to influence accounting data and information in light of management. The theoretical part starts with the accounting description. Next is the creative accounting and its effect on business analyzed. In the last part are financial statements and their cohesion analyzed. In the empirical part you learn about Louis a. s. company and its situation between the years 2008 and 2015. I analyzed possible effect on the results, when the creative accounting is used. The creative accounting was applied in the company during the year 2013. The goal was to maximalize the profit (This year ended the company with a big loss of 32.534.000 CZK.). For financial statement conversion I used an interest on the loan capitalization, an issue a fictional invoice, a bill of services for next period and a distorted cost of fuel comparison .
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Evaluation of Financial Situation of Selected Company
Bělochová, Tereza
The aim of the bachelor thesis is to evaluate a financial situation of the company producing public transportation vehicles. Financial analysis introduces a tool used for assessment of financial statement, mainly the balance sheet, income statement and cash-flow from the year 2005 till the year 2009. The resulting data are commented on and evaluated in the practical part of the thesis. In the suggestion section there are recommendations and proposals which are aimed at improving the financial-economic situation to support the successful development of the selected company.
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