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Representation of Products Arising from Operating Activities of Companies in Financial, Tax and Management Accounting
Kirchnerová, Kateřina ; Král, Bohumil (advisor) ; Vašek, Libor (referee)
The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
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Valuation of assets in the accounts of the selected companies
ONDŘICHOVÁ, Jaroslava
The object of the thesis is to define the methods and principles of the valuation of assets the selected entity and analyze how those methods influence the net income. The theoretical part is mainly based on the legislation of the Czech Republic within the meaning of the Accounting Act. There are described the basic principles of property valuation in accounting, valuation accounting transactions and valuation of fixed assets, inventories, receivables and payables. The work itself is focused on the application of the methods of valuation asset in the chosen entity. The issue of the valuation is examined on the AGRIO MZS s.r.o. which is engaged in manufacturing activities and services offering. The subject of this research is to identify and analyze the influence of the methods applied on the valuation of economic profits or losses. Because of the limited extent I have chosen the three parts which I tested. Depreciation of assets, valuation of inventories on picking and value reductions of receivables were researched during analysing. Data of the year 2014 are examined in this theme. The result of the practical part is to draw a comparison between the methods used in the company with the others potential and discuss or recommend the solution.
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Practical application of inventory models
RŮŽIČKOVÁ, Lucie
This bachelor thesis is based on finding a suitable method of supplying a company. The emphasis lays on gaining data about inventory, supplying and demand of a company. The teoretical part deals with the allocation of inventory, with the determination of inventory managment models that can be applied in practice, and with demand and costs. The practical part deals with the analysis of stocks in the company, with used model inventory management and with finding of demand. For finding the model used by the company are used data from the warehouse cards or invoices. A demand can be divided into stochastic and deterministic demand. The deterministic demand is fixed for a certain period. On the contrary, the stochastic demand is indefinite, it can be guessed only by certain probability. The aim of the bachelor thesis is on the base of ascertained data suggest to the company the better method, apply it and find an optimal solution. The optimal solution concern as an effort of minimizing costs bounded in the stocks as well as minimizing unsatisfied demands.
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Working capital management in the company Siemens, s.r.o. as an effective instrument of increase in business value
Svobodová, Lucie ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The objective and main aim of this Master´s Thesis is to analyze the working capital and its management in the company Siemens, s.r.o. as a member of concern Siemens and eventually to propose the appropriate arrangements to improve the procedures and reduce the shortcomings detected. Financial statements and annual reports are to be subject to horizontal and vertical analyses, as well as financial ratios. Furthermore, each separate component within the working capital will be reviewed; receivables, inventories, cash and current liabilities. In conclusion, the results of analyses will be explicated a possible influence on company´s or concern´s performance revealed.
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Inventories in a company with business activities
Motlová, Eva ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in a company with business activities. The aim of the thesis is at first theoretically to introduce the accounting of inventories and then to demonstrate the accounting activities on a real company. The practical part of the thesis focuses on a company that sells medical devices. Due to the choice of company and its business activities this thesis highlights the general and specific information about business with medical devices and the areas connected to this.
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Accounting and tax aspects of accounting for inventories according to CAS and IFRS
KAHOUNOVÁ, Veronika
This Thesis deals with the Accounting and tax aspects of accounting for inventories according to CAS and IFRS. Theoretical part contains characteristics of inventories, methods of valuation and accounting of inventories according to CAS. Another part of the theory describes the inventories, their valuation and reporting in accordance with IFRS. In the practical part is characterized the selected company with demarcation its inventories. Practical part it also contains an analysis of the differences between the methods and procedures used by the entity and methods authorized in IFRS in the valuation of own production and consumption of inventories. In another part is an analysis of the influence of valuation methods of consumption inventories on economic result. At the end of each chapter are suggested improvements or solution of the problem. Finally it is shown a total comparison of the reporting for inventories according to CAS and IFRS.
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Evaluation of audit risk in selected areas in checking of financial statements in the CR conditions
MIKOLÁŠKOVÁ, Iveta
In the theoretical part of my thesis, I defined the historical development of auditing, the definition of audit and objectives. Audit procedures defined by valid legislation, ethical requirements and ethical behaviour of the auditor. I focused on the impact of audit risk, the auditor's opinion. Therefore, the procedures of assessment described above included inherent, control and detection risks and its impact on the audit's opinion. In practical part of my thesis is applied to the most frequent risks of inventories in companies that are specialised in the production, retail and wholesale of parts for automotive industry. Through analysis are evaluated risks that occur most frequently.
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Analysis of working capital in HOPI s.r.o.
Kratochvílová, Petra ; Neumaierová, Inka (advisor) ; Novák, Petr (referee)
The aim of this bachelor thesis is to analyze and manage the problem of working capital in the logistic company HOPI s.r.o. To find weak points and to suggest their improvements. Each components of net working capital will be examined -- i.e. receivables, inventories, financial assets and short - term payables. The thesis focuses on the management of each component individually to achieve the most effective managing process, but also solves their mutual relations. In this bachelor thesis will be determined year -- on year change of working capital and other related indicators for selected company and subsequently compared with sector numbers.
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Inventories according to Czech and international rules
Šlepecká, Alexandra ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.
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