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Accounting Guidelines for Business Corporations and their Tax Aspects
Marhold, Petr ; Taft, Karel (referee) ; Svirák, Pavel (advisor)
The Bachelor’s thesis deals with problems of internal directives in company COMGUARD s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company COMGUARD s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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Creation of Interdepartmental Directions in a Selected Firm
Vrtalová, Ivana ; Horký,, Vladimír (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the problem of internal guidelines for accounting in a selected company. The first section provides theoretical background of accountancy and internal guidelines. The main tasks of the second part of this work is an analysis of the current company guidelines’ state, identifying imperfections and, consequently, design new or update already existing directives. The aim of the thesis is to increase the efficiency of the management process in the company.
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Creation of Interdepartmental Directions in a Selected Firm
Martinová, Alena ; Částková, Irena (referee) ; Hanušová, Helena (advisor)
The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.
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The Issue of the Indirect Costs in a Calculation
NOVÁKOVÁ, Klára
This work deals with the allocation of indirect costs in the calculation. The theoretical part deals with the term of costs, its definition and costs classification. Then, terms such as a calculation, different calculation methods and calculation formula are explained. The second part is practical with information obtained directly from praxis. On the example of Czech manufacturing company BATEPO, it is observed how these problems are solved, which method use the company to calculate indirect costs. As the last, own suggestion is integrated into the work. In this section different calculation methods are suggested and calculated, at the end the most suitable method is chosen. The most suitable method of calculation for the entire company is determined calculations simple division, the indirect costs are divided into the costs of manufacturing and administrative overhead. Thanks to this method, indirect costs are accurately allocated to the calculation unit.
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Immovable assets in business (accounting and tax perspective)
Vinšová, Kristýna ; Müllerová, Libuše (advisor) ; Valha, Oldřich (referee)
This thesis is concentrated on issue of immovable assets in business after the recodification of a private low valid from 1. 1. 2014. It specializes in selected accounting and tax issues associated with the acquisition, possession and disposal of immovable property. The aim of thesis is to provide a clear description of all operations and responsibilities of an economic entity in connection with using immovable assets in business. The thesis deal with the target problems from the perspective of entrepreneur, who is governed by Czech regulations, keep accounts and disposes of the property for business purposes and does not acquire real property primarily for trading with them. All work is concerned only with land and buildings placed on them.
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Impact on Business Corporations Act in accounting and corporate finance
EIBLOVÁ, Pavla
The main goal of this contribution is to assess the impact of changes in legislation in 2014 to accounting and corporate finance of business corporations. Partial objective are then create a draft chart of accounts, exemplars (which point out effect of a change in accounting legislation) and analysis of selected charters of two types of business corporations (joint-stock company, limited liability company) represented by each of five specific companies. Yet another objective is to quantification of the estimated cost to amend the charters / social contracts / incorporation documents.
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Deffered taxes in czech accountancy
Fořtová, Lucie ; Křížová, Bára (advisor) ; Pelák, Jiří (referee)
The porpusse of this bachelor thesis is to explain to the reader the problematics of the deffered taxes. It is based on Czech accountant and tax regulations with emphasis on Czech accountancy. Thesis is focused on main problems of deffered taxes. First, the origins and evolution during the years of deffered taxes are explained. Then, accountancy, calculation and reasons for formation of deffered taxes are approached. Ending is focused on reporting deffered taxes on account bills. This thesis is supplemented by examples that support explanation of the whole problem
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Accounting issues relating to the establishment of a new state organization unit.
RAJNOVÁ, Renata
This thesis was focused on the accountancy of an organizational unit of a state. First, it provides an overall view of the specifics of accountancy, property and financing of the organizational units of a state. Its main aim was to describe the accounting issues relating to the establishment of an accounting unit of a state and based on the discovered facts to propose a solution of the related problems. The issues were illustrated on the establishment of a newly created accounting unit - the General Financial Directorate. To achieve the aim of the thesis, it was essential to discover the way that the accounting unit was established, what preceded the establishment and the way that the establishment affected the accountancy of the new accounting unit. The conclusion proposes measures based on the discovered facts that are to simplify individual activities and increase the efficiency of the current system of processing the accounting sources. The proposed measures concern the improvement of the state of the accounting information system and the information network, simplifying of processing of the selected administration, and the creation of a control bond of the administration of property to accountancy.
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Accounting and tax obligations of micro-entities in selected countries in EU.
Slivoňová, Hana ; Skálová, Jana (advisor) ; Janhubová, Jaroslava (referee)
The main topic of this thesis are micro-entities. The thesis is focused on their tax and accounting obligations. At first the thesis introduces a conception of micro-entities, defines quantitative and qualitative aspects of micro-entities, shows their advantages, disadvantages, problems and fortes. It tells us what IFRS for SME is, what ISAR does and we can also see an example of a balance sheet and profit and loss statement for micro-entities. The following part is focused on micro-entities in the Czech Republic and it is followed by a part describing micro-entities in the European Union and in selected countries. These states are Bulgaria, Latvia, Poland and Sweden. At this point the thesis deals with accounting and tax systems of these countries, focusing on exceptions and simplification for micro-entities in order to meet their needs
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