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Pragmatic and didactic analysis of the curriculum on tax accounting
Drajsajtl, Tomáš ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis deals with pragmatic and didactic curriculum analysis of tax accounting. This thematic unit is taught on the secondary schools in the Czech Republic since 2004, when replaced the single-entry accounting in teaching. The theoretical part deals with didactic problem concerning the classification of tax accounting in teaching at secondary schools of economic specialization. Next part describes the content of the curriculum, followed by teaching methods and procedures, including didactic principles and the inclusion of examples in teaching. The practical part includes didactic analysis of the curriculum, supplemented by examples of frequently used forms and records in tax accounting, as well as schemes and several practical examples, including their solutions. The thesis is finished with a small research, focused on the teaching of tax accounting, especially the inclusion of this thematic unit in teaching, length and methods of teaching and used didactic technique.
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Accounting in concrete business organization, which is engaged in purchase and sale of agricultrural and municipal technique
JANKOVSKÁ, Lenka
In my bachelor thesis I dealt with problems of inventory and goods in detail, in a chosen company, whose main business activity is purchase and sale of goods in agriculture. The main object is characterize the general principles of accounting for inventory, especially of goods, and compare them with methods and procedures of the organization. The purpose of the theoretical part was to characterize the inventory, its division, the ways of assessing, and to define the concepts of stock records and accountancy. The practical part is based on theoretical knowledge; first of all focused on the goods themselves. The company whose accounting and ways of assessing goods I inquired into, uses two types of methods. It assesses spares using a weighted arithmetic average and machines using a FIFO method. I interested to find out whether using these methods is really profitable and therefore I formulated a practical example. According to my results, the company should use the FIFO method for its spares, too. Further I have been interested in how it works in their stock and how accounting department cooperates with the stock.
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Accountancy and tax evidence of private farmer, comparing their propriety for actual conditions of his economy
ŠTOLBOVÁ, Kateřina
The aim of this diploma thesis is to explain the problematic concerning leadership tax evidence or accountancy of private farmer. This work is focused on accounting in agriculture specificity too. The part aim of this work is the identification of specificity, especially animals. This diploma work is divided into two parts. The theoretical part of this thesis contains whole term agriculture, general characteristic of agriculture production and legal regulations, characteristic and description tax evidence and accountancy. In the practical part is demonstrates accounting in tax evidence and accountantancy particular private farmer. Last but not least one example is shown, how the accounting in the tax evidence and accountancy.
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Basic relationship between method administration accounting and processing of budget. It will be demonstrated on the example of chosen non - profit organization
ČECHUROVÁ, Petra
Subject of this thesis is {\clqq}Basic relationship between method administration accounting and processing of budget. It will be demonstrated on the example of chosen non - profit organization.{\crqq} The aim of thesis is to point out connection between setting and checking the budget and method of leading accountancy. At first is written teoretical part of work, where is characterized general way of leading accountancy, basic characteristic of processing the budget, analysis of chosen information needed for processing the budget in accountancy scope. The second part is practical, where is described chosen non-profit organization and features of way, how to lead accountancy, documentation of processed budgets and metodical proposal for their processing. Connection between budgets and accountancy does exist. To compile the budget is closely connected with information from accountancy. Organization come out from accountancy schedule, during the process of puting together budget structure. It depends on who is puting the budget together. Every municipality has its own employee, who is engaged in this and also sets appearance arrangement according to his subjective consideration and according to survey of information for user. The budget comes from accountancy and is arranged with budget changes. The most economical seems to use the possibility of leading only one bank account, which is account 231 - The basic current account in connection with volume of property, budget, number of operations and activities etc.
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Tax Evidence and Accountancy
DOMINOVÁ, Daniela
The Amendment of the Act on accounting came in force on 1 January 2004. This cancelled previous single entry book-keeping and established the tax evidence. In the Czech Republic currently exist two accounting systems {--} double-entry book-keeping and tax evidence.
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The changes in equity of Limited liability company in terms of accounting
Ottová, Veronika ; Sklenár, Roman (advisor)
This bachelor thesis deals with the equity of trading companies, especially the equity of limited liability company. First, the thesis defines the equity of limitet liability company according to legal and accounting standards in Czech Republic. Next, the thesis is focused on description of changes of equity, primarily it is focused on changes, that are caused by decisions of owners. The thesis is concerned mainly with accounting consequences and descriptions of these changes.
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