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Internal control system
Pavésková, Ivana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.
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Návrh vnitropodnikových účetních směrnic pro vybranou společnost
Fialová, Dana
This Bachelor's thesis is engaged in problems of intercompany directives. The introductory part defines theoretical solutions important for creation of selected intercompany directives. The aim of this Bachelor's thesis is to define key intercompany directives based on theoretical knowledge and a process analysis carried out in the company K-system.CZ s.r.o., for which the company will have justification, and which will be further developed in accordance with effective legislation according to the needs of the accounting department.
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Účtování zásob ve vybrané účetní jednotce
Jedličková, Marie
This bachelor thesis deals with the accounting and valuation of stocks in the selected entity. This thesis is divided into two parts. The theoretical part includes theoretical definitions. In the practical part the analysis of the current methods of accounting in the selected entity is performed and furthermore the valuation methods of stocks are compared in terms of their impact on the economical result. Further there are proposed modifications in internal accounting guideline concerning the stocks of the entity.
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Návrh vnitropodnikové směrnice pro provádění inventarizace majetku a závazků
Krmíček, Vlastimil
Krmíček V. The draft of the internal guideline for the stocktaking of estates and liabilities. The bachelor's thesis. Brno: Mendel University in Brno, 2014. The bachelor's thesis deals with the internal guideline for the stocktaking of es-tates and liabilities. The theoretical part deals with internal guidelines and stocktaking as such. Next, the thesis deals with the characteristics of estates and liabilities as well as methods of their acquisition, inactivation and evaluation. The outcome of the thesis is the proposition on an internal guideline for the stocktak-ing of estates and liabilities of the LOGSYS, Ltd. The appendix includes documents which are needed for the successful stocktaking.
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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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The influence of Euro exchange rate and creative accounting on a company management
SMOLENOVÁ, Lenka
Bachelor´s thesis deals with the issue of rate exchange. The aim of this work is to evaluate the exchange rate influence on a company management, its account sheets and financial results. In the theoretical part are described individual variants of exchange - rate difference accounting. Namely during an accounting period and also by closing the books. In the practical part is described the system that works in a selected accounting entity. The variants of exchange - rate accounting are described in examples and there is also their comparison. Then there is a suggestion of an internal directive for exchange rate.
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Receivables with respect to legal, accounting and tax aspects under the conditions of the Czech Republic
KUREŠOVÁ, Miroslava
This thesis provides a summary of knowledge required for the introduction of a systematic procedure for handling of receivables. I focused on the phenomena that had to be assessed during the practical valuation of receivables in LD INVEST a.s. In this respect my thesis may be used by the company managers as one of the aids used during the execution of the analytic accounts to individual nominal accounts in terms of tax. The approach to the company's receivables from 1 January 2008 is recommended in the draft of the In-company Regulation, recapitulating the current meaning of basic terms and stipulating the principles for the creation and use of adjusting entries. The chief measurable economic contribution of the theses is the suggestion for the optimization of the tax base for the year 2007.
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Dlouhodobý hmotný majetek dle ČÚS a IFRS
Polanská, Lucie ; Mejzlík, Ladislav (advisor)
Cílem mé bakalářské práce je srovnat úpravu dlouhodobého hmotného majetku podle české legislativy a mezinárodních standardů finančního výkaznictví. Nejdříve se budu věnovat jednotlivým oblastem z teoretického hlediska. Vymezím základní pojmy a jednotlivé kategorie DHM z pohledu obou úprav, budu se věnovat problematice oceňování a odpisování, dále rozlišením technického zhodnocení a oprav a udržování. V praktické části využiji spolupráce s poradenskou účetní firmou a budu se snažit zhodnotit tvorbu vnitropodnikových směrnic, zejména se zaměřím na vliv daňových zákonů na vypracování směrnic v ČR. Dále uvedu také několik příkladů účtování dlouhodobého hmotného majetku a úpravu této problematiky v IAS/IFRS a zmíním se o evidenci dlouhodobého hmotného majetku. Věřím, že v závěru práce se mi podaří shrnout významné rozdíly mezi českou účetní úpravou a IAS/IFRS.
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