|
| |
|
| |
|
|
Accounting versus tax records
Hübnerová, Eva ; Procházka, David (advisor)
This bachelor thesis deals with the differences between tax records and accounting of individual entrepreneurs. In the theoretical section are explained the basic principles of accounting and tax records. The second part of theoretical work deals with the differences between tax records and accounting a how different ways of recording economic operations affect tax base. The practical section of bachelor thesis contains summary example, which explain different comprehensive income in tax records and accounting.
|
|
|
Transition from tax records to limited liability company
Valachová, Zuzana ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
The diploma thesis deals with the transfer of natural person enterprise to limited liability company provided that the individual entrepreneuer keep tax records. The thesis defines the basic characteristics of individual entrepreneuer and limited liability company in terms of legal, accounting and tax. There is also a comparison of advantages and disadvantages of both forms of business. The main part of thesis deals with the possibilities of transition of individual entrepreneuer keeping tax records to limited liability company. Specifically this part defines the sale of the enterprise, enterprise deposit and the transfer of property in parts -- again in terms of legal, accounting and tax. At the conclusion theoretical knowledge is applied to a specific example.
|
|
|
The sale of the enterprise and of it's part
Dávidová, Lucia ; Martiník, Karel (advisor)
The main topic of this project is the sale of the enterprise or of it's part, from the point of view of taxes, law and accounting mainly. The main point is to explain fundamentals of the enterprise as the object of business-law relations, analyze the selling-transaction and it's image in financial accounting, from the point of view of the accounting and also in tax evidence of each participated part. With using the knowledge of financial accounting, I explained these questions at one complex example. This project shows, that the sale of the enterprise as the Equity acquisition is complex topic, in which to observe come specific rules, laws, clauses, public notices not only czech, but also international law is necessary, that could lead to a successful conclusion of this kind of trade.
|
|
|
Tax advantages of tax and accounting records
Mandátová, Nikola ; Kozlová, Taťána (advisor) ; Lešetický, Ondřej (referee)
In the theoretical part of my thesis, I characterized the tax and accounting records in order to indicate the basic differences between these forms of registration of transactions, I have also outlined the theoretical transition from tax records to the accounting and put near questions about association of individuals. The goal of my work was to determine the association of individuals AUTO to remain in tax records, to go voluntarily to the accounting records or to keep accounts as a legal person. Based on the outputs of the economic software POHODA I prepared, using graphs and tables, comparison of these options. Each form has certain advantages and disadvantages. My task consisted of determining the economic result and tax base for the various options and by comparing these results to decide which of these options will be, for a particular association of individuals and from a tax point of view, optimal.
|
|
|
The closure of business
Slabá, Irena ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The diploma thesis deals with the closure of an individual enterpreneur and a corporation business from an accounting and tax point of view. Futher, it consideres the requirements which are forced on the enterpreneurs closing business by the different fields of the Czech legislation especially in company law, social security and labour law. Basic problems are simulated on examples of fictitious businessmen.
|
|
|
Proper accounting on-line system – www.onlineucto.cz
Přikryl, Vladimír ; Zouhar, Tomáš (advisor)
The basic theme of this bachelor's thesis is on-line book-keeping. The theoretical part is focused on comparsion of main advantages and disadvantages of this way of a book-keeping and to identify its main errors and limitations. The practical part is focused on description of own book-keeping system www.online-ucto.cz and illustrates how to use advantages and decrease disadvantages of on-line book-keeping.
|
|
| |
|
|
Tax records by the person registered for value added tax
Luňáčková, Irena ; Cardová, Zdenka (advisor) ; Holubová, Vanda (referee)
The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a tax liability and how to fill in the tax form of VAT returns.
|
guest ::
