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Impacts of the reform of public finance to accounting and reporting of contributory organizations
Stejskalová, Lenka ; Hálek, Miroslav (advisor)
My bachelor thesis deals with the impact of the reform of public finance accounting and reporting of contributory organizations. Although contributory organizations from enterprises differ in their accounting system because of differences in profit and nonprofit companies, the reform seeks to synchronize the two systems. In my work I try to compare the accounts in contributory organizations before and after the reform of the reform and to highlight the most significant differences. I describe the reform process and its most important goals. In the second section I focus on the contributory organization local governing unit Home for the elderly Chýnov. I present data from an accounting journal, where I try to explain the changes that occurred as a result of the reform.
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Methods and processes of accounting reserves of chosen accounting entity
MAJEROVÁ, Veronika
This Bachelor work attend to assessing and accounting inventory of a chosen company. Literature relating these questions and information from the chosen company were the main source of information. The theory background is focused especially on the audit of inventory and a theory of conduct of inventory. In this work, there are explained different methods, models and procedures of conduct of inventory. The theory background describes characteristics of inventory, accounting and assessing inventory.The practical part analyses audit and conduct of inventory in the chosen company. In the first place, I the company which I chose for my work, and I describes its activity. Next, I focused my work on the audit of inventory in this company, audit´s procedures. In the last part I described audit of inventory when buying, producing and selling. The work is closed by assessing methods which are used in this company.
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Production order as an accounting case
ZBORNÍKOVÁ, Lenka
This thesis explains the theoretical knowledge of the methodology of accountancy in the working environment. It refers to the resolution of accountancy transactions in the production order from engineering industry. It describes how to register events of product manufacturing in accountancy. The essential objective of this work is to asses whether a particular manufacturing order has a economical and strategic importance for a company. The theoretical part is based on familiar information from marketing, accountancy, Czech legislation and the usage of accountancy software program SAP. Together with manufacturing program Oracle. The practical part describes the company for which the manufacturing order is carried out. It deals with individual phases of the work processes. The accountancy diary is set together with the use of intradepartmental applications in the software setting of SAP and Oracle. The final part of this thesis explains a complex estimation of the production, complaints procedure and possible financial problems for this particular manufacturing order.
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Specific accounting transaction for agricultural, food and forest enterprise
BÁRTLOVÁ, Marta
This work is focused on specific financial situations characteristic of entrepreneurship in agriculture, forestry and water management. In the theoretical part is given the method of valuation and accounting cases related to animal and plant production, funding, land and buildings, and are described general principles of preparation of financial statements.Practical part is focused on application problems related to the valuation of own production and accounting for subsidies. The practical part is completed with the financial statements, which are analyzed in order to evaluate the outcome and optimal asset and capital structure.
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Purchase, processing and sales of goods in an automotive company
ZEDNÍČKOVÁ, Eliška
Recently, automotive industry recorded decrease of their profits. In these days, however, the situation has improved since the neighbouring countries have approved car-scrapping bonuses. Thanks to it, cheaper branches increased their sales more rapidly. The automotive companies' suppliers are thus to enlarge their stocks so as to satisfy the companies' demand. Having sufficient reserves of goods became nowadays an indispensable part of their property. The aim of this thesis, which I called ``Purchase, processing and sales of goods in an automotive company``, is to analyze the complications connected with purchase, processing and sales of goods in the Edscha Bohemia s.r.o. automotive company. The goods are accounted according to the A-method. The purchased goods are priced with their purchase prices. When the goods are delivered from stock, weighted average method is then used. Smaller assets up to 3000 CZK is included in consumption costs. When purchasing goods, account no. 111 is not used as usually; stock account no. 112 is used instead. In my opinion, the company uses a well-designed stock-accounting system: the analytical accounts system, which is used by the company, makes the accounting process more effective. In Germany, sub-accounts are being used for the stocks, which makes their accounts more effective than the accounts in the Czech Republic are; they are using special sub-accounts for empties, compensations for defective goods, and also secondary purchase costs. The rest of the assets from those sub-accounts are transferred to root accounts at the end of the accounting period. If I had the chance to influence the stock-accounting system in the Czech Republic, I would definitely open sub-accounts for stock accounts. From this place, I could only recommend the accounting entities using as many analytical accounts as possible. In my opinion, in general, when analyses are being utilised, accounting with them becomes more effective, and is of a good service then.
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Short-term assets accounting
TRILLSAMOVÁ, Andrea
The target of the bachelor´s work is the analysis of accounting and appreciation of current assets in specific accounting units. Next target is the comparison of current assets records in the trader shop and in the limited company. We distinguish the inventories, short-term receivables and short-term financial assets in current assets. The theoretical part of the work is given to the current assets dividing, accounting and appriciation. The practical part is given to the pragmatic solution of accounting in concrete accounting units and accounting programs Úcto and Money S3.
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Inventory accounting records in the selected accounting entity
JINDROVÁ, Hana
This Bachelor thesis is focused at accounting of a selected accounting entity . It is goal is to apply methods of inventory accounting to the selected accounting entity with utilization of the theoretical tenets. The thesis consists of two parts (i) Theoretical {--} concerned with inventory in general i.e. characteristics, scope, evaluation and accounting approaches and stocktaking (ii) Applied - description of the selected accounting entity its business objectives, methods of evaluation and accounting. The business objectives of the selected accounting entity is purchasing and sales of goods whilst it uses a stock and retail chain. Inventory recording and accounting takes place depending on the point of realization in two ways: at purchasing prices or at sales prices. Throughout the selected accounting entity all inventory is evaluated using the FIFO method.
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