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The regulation of accounting and business conditions in Spain
Jindřichová, Monika ; Skálová, Jana (advisor)
This Thesis brings closer the Kingdom of Spain, which offers a wide range of opportunities and high-quality conditions for life and business. It focuses on the potential Czech businessman, who is considering entry into this country. Therefore, it sporadically contains comments on the situation in the Czech Republic. Although only marginally, the Thesis outlines from the beginning also other specifics according to Spain as important phone numbers, opening hours and a brief geographical overview of the Kingdom. Another section is devoted to the business sector in accordance with structure of economic sectors, types of business entities and their establishment. It also briefly represents taxation connected with entrepreneurial activity. The most significant and most important part is oriented on the Spanish accountancy, which is primarily based on Spanish legislation. Means of the Commercial Code and royal decrees defines accounting of larger companies, shortly, accounting of subjects marked as PYMES. Another part of Thesis is devoted to auditing -- inseparable part of book-keeping area. Before the concluding words is located a page containing opinions of people doing business in Spain and a summary of the current situation in the country for entrepreneurs.
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Financial placement in commercial insurance companies
Tůmová, Klára ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The diploma work deals with a financial placement of commercial insurance companies in the Czech Republic. At first financial placement is defined according to the Insurance Act, including a description of its financial resources, technical reserves. The following chapters describe issue of financial placement from the perspective of Act on Accounting, namely the content of the item, recognition, initial and subsequent measurement. The Czech legal regulations are then compared with the International Financial Reporting Standards regulations. Described accounting principles regarding particular types of financial placement are applied to practical examples.
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Application of the IFRS for Small and Medium-Sized Entities in Czech environment
Laboutka, Marek ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.
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Analysis of budget management of the town Úvaly by Prague in the years 2008 – 2010
Tvardíková, Marika ; Takáčová, Hana (advisor)
The work is focused on the analysis of budget management of the town Úvaly in the years 2008 -- 2010. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic and mainly focuses on the budget management, creation and implementation of the budget, as well as accounting. The practical part is then focused on the analysis of the budget management of the town Úvaly and above all implementation of its budget. It also contains the history, present and future of the city.
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The use of electronic banking in the accountancy
Mošovská, Eva ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This thesis deals with the use of electronic banking in the accountancy. The goal is to introduce the concept of electronic banking and its impact on accounting. The thesis describes the development of accounting and the impact of computer technology on the processing of accounting records and financial documents. The term of electronic signature and electronic brand are explained, as well as the possibilities of their applicaton. The thesis is to define the various forms of client (company) communication with the bank institutions and development of electronic banking as well as a summary of its advantages and disadvantages. The aim of the practical part is to evaluate the current state of direct banking service in the Czech Republic. The appendix includes a table with a list of e-filing of chosen particular tax types and overview of the structure of the questionnaire on the use of electronic banking.
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Financial analyse of concrete civil association in years from 2008 to 2010
Přibylová, Hana ; Takáčová, Hana (advisor)
My bachelor's thesis is focused on non-profit sector where the main topic is about civil association. My work is divided into theoretical and practical part. The theoretical part including basic description of non-profit sector and legal regulations of civil assosiations. The next part of my work is about accounting and tax burden of non-profit organisations with further explanation of civil association. The practical part is focused on concrete civil association that is function in health field.
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Accounting of allowance organizations since 1.1.2010 on example of primary school
Pavlasová, Barbora ; Svoboda, Michal (advisor)
This work deals with accounting of allowance organizations and analysis influences of reform of public finance on our country. There after in work are evaluated targets og reform and its readiness within legal regulations ( laws, ministerial regulations, accounting standards). In second practical part were described particular accounting changes (as forms of financial statements, duties of accounting entity or change of individual accounting methods.) As reuslt of the work were shown changes that are applicable to accounting and management of primary school.
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