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Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
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Value Added Tax in accounting in the Czech Republic
Radinová, Eliška ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.
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Travel expenses reimbursement to employees in the private sector
Strnadová, Martina ; Polák, Martin (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis "Travel expenses reimbursement to employees in the private sector" is to define each individual term of the travel expenses reimbursement and offer practical examples in order to demonstrate their calculation and accounting, and thus assess the impact of reimbursements to the tax base and income tax, not only for the employer but also for the employee. The first chapter describes the legal norms of travel expenses and defines key terms of the subject. The second chapter illustrates the conditions of work-related travel. The third chapter analyzes all travel cost reimbursement, both domestic and international. The fourth chapter is devoted to operations which have to be done by the employee upon returning from a business trip. The last two chapters of the theoretical part are devoted to accounting of travel costs and the related tax issues. There are examples used to illustrate an entire agenda of travel reimbursement in the practical part of the thesis.
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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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The Analysis methods of accounting and record of supplies
KAHOUNOVÁ, Veronika
This Bachelor thesis deals with the analysis methods of accounting and record of supplies. Theoretical part contains basic characteristics of supplies, methods of valuation and accounting of supplies. It aslo inclueds accounting of inventory differnces and methods of management of supplies. In the practical part is characterized the selected company, its business and history. It also includes an analysis methods of valuation in this company and suggest possible solutions for valuation. Subsequently there is described the method of accounting of supplies during the year and procedure in a business stocktaking. Finally, this part includes assessment of the efficiency of management of supplies.
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Accounting for and taxation of gifts and subsidies with accounting units
MARŠOUNOVÁ, Jana
The main goal was to turn attention to differences in accounting for gifts and subsidies by regulation 500/2000 Sb., 504/2002 Sb. and 410/2009 Sb. Secondary goal was to turn attention to differences in taxation with income taxes by these body corporates. The issues were summarized by using bibliographic references, laws and regulations. The results were processed by given methodological procedure. Materials gained from addressed accounting units were processed in tables and schemes. These made the comparison and finding significant differences in accounting and taxation possible.
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Valuation and accounting of inventory at the acquisition stage and the stage of consumption to output in the wood production team
PUKLICKÁ, Ivana
The entity selects among several ways of valuation to express the value of their inventory. The amount of costs following the method of valuation affects the size of the profit. The work consists of two parts. The theoretical part describes the classification of the inventories and its characteristics, the ways of accounting and the ways of valuation of an inventory. Then the acquaintance with the wood production team follows. The wood production team has given me the information for processing the aim of work, which is to compare the methods of valuation to determine their impact on the profit. There are three different methods of valuation applied to the selected inventory of the team: the method valuation of fixed-price, the method FIFO and the method weighted arithmetic mean variable.
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Provisions - comparison of IFRS for SMEs and Czech accounting standards
Kubíková, Martina ; Ďurianová, Gabriela (advisor) ; Vašek, Libor (referee)
The Bachelor thesis is focused on provisions in accounting from the point of view of Czech accounting standards and International Financial Reporting Standards for Small and Medium-Size Entities. The main purpose is to define the basic differences between the two accounting systems in the area of provisions in accounting. Then it briefly describes the IFRS for SMEs and small and medium-sized enterprises in Czech Republic. The main differences between the accounting systems are identified on the basis of theoretical and practical comparison, in the area of provisions in accounting and also in general.
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Purchase supplies from other Member States and import supplies from third countries in the selected entity
KOLLMANNOVÁ, Eva
In my bachelor thesis I deal with supplies purchased from the EU and imported from third countries. The goal of this thesis is to compare differents between upplies purchased from the EU and imported from third countries. In theoretical part I present characteristic of supplies, methods of valuation, methods of accounting and VAT in relationship to foreign business. In practic of part I characterize selected accounting unit. This part of thesis is focused at selected accounting operations compared with the subject of my bachelor thesis. All of these datas were provided by selected accounting unit.
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Financing by leasing in comparison with credit financing in conditions of the Czech Republic
Handlovičová, Zuzana ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The thesis introduces leasing and credit issues on the market of the Czech Republic. The long-term financing by borrowed capital represents a strategic decision that influences the financial state in future years and therefore it is essential to understand and identify all its specifics and details properly. The thesis aims to analyze possibilities of investment financing in particular, to concentrate on definitions, types, advantages and disadvantages, principles of accounting and the current situation on the market regarding leasing and credits. The thesis gives a view of these two types of financing as well as a view of their mutual comparison because each possibility has its positive and negative aspects. The thesis consists of five chapters. The first ones are dedicated to the theoretical background which describes both credit and leasing. The second part of the thesis includes practical model examples demonstrating the comparison of both ways of financing.
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