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Receivables and liabilities - valuation and accounts analysis
CHROMÁ, Vendula
The aim of this essay is to analyse the accounting and tax aspects of the receivables and liabilities concerning the relations between suppliers and trade debtors, advances paid and received, transactions with employees, accounting of the rate of exchange differences, accruals and prepayments etc. In the practical part of this essay, I will target the situation in a concrete limited accounting entity.
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Accounting and Tax Condition of Civic Associantion
VOMELOVÁ, Petra
The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.
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Accounting of an allowance organization in the particular one
ČERVENÁ, Jana
Accounting of allowance organizations is specific in comparison with accounting of business corporations. Allowance organizations are not based for the purpose of making profit. Their budget is to provide services which are indicted by the founder as necessary and useful for citizens. These organizations cover activities that are not appealing for business sector. The objective of this bachelor work is to characterize accounting of allowance organizations generally, to describe their most important features of financing and economic activities, to refer to basic problems of bookkeeping operations and to apply obtained findings in the concrete organization.
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Accounting of small comunities: village Račice nad Trotinou
JAKOUBKOVÁ, Jana
The thesis is focused on changes which have been originating in accounting of comunities since 1. 1. 2010, mainly on the decree No. 410/2009 Coll., implementing certain provisions of the act No. 563/1991 Coll. about accounting, as amended, for some selected entities to replace the existing decree No. 505/2002 Coll. The decree 410/2009 Coll. was analyzed in terms of changes in the financial statements and changes in the guiding chart. In short, the paper deals with act No. 304/2008 Coll. which amends act No. 563/1991 Coll. about accounting. Furthermore, the major changes in the accounting practices of the local authorities since 1. 1. 2010 have been described. In this work a bridge for transmission for the village Račice nad Trotinou has been created according to the accounting standard for certain selected entities No. 702 {--} Opening and closing of books of accounts, which defines the advancement of the accounting entity on 1. 1. 2010. As well as the analysis of the structure and of the development of incomes and costs of the village for the period 2006-2009 have been carried out based on the statement for assessment of the performance of municipal budgets and of voluntary associations of municipalities.
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Comparison of consequences resulting from differences between accounting (double-entry bookkeeping) and tax accounting (single-entry bookkeeping) in the enterprize running the road transport business
FROMMOVÁ, Zuzana
There is important goal of every starting businessman to choose such a form of bookkeeping, which will be the most optimal and will fit the best his core business. If a businessman wants to make a business based on Trade certificate only, he can have single entry book keeping. Tax evidence is very similar to single entry book keeping, but it is less administratively dificult. In fact, this book keeping is much more simple in a methodical way and we needn{\crq}t have so big demands, for example computer equipment or wage costs for accountants. In a very similar way to a book keeping, it limits asset components which are subject to accounting. It also establishes the methods of rating of the asset and debits, but there isn{\crq}t any form of the tax evidence specified. It is prescribed only to save the tax evidence for all periods of taxation for which the term for assessment of a tax, that is established by the law of income tax or by a special regulation, hasn{\crq}t finished. But there is question, if this type of book keeping is sufficient for control of financial or another authority. If a businessman wants to establish a partner company, his cost of book keeping will be higher. The bases of good book keeping process make not only qualified human sources, but also the professional book keeping program. The program makes every output data for owners and investors, banks and other institutions. It stands to reason that book keeping is conclusive and truly displays economic reality of the company. It informs the managers about financial situation and gives them quality and quick information, which are important for financial and internal management of the company. It was obvious from tax calculation that single entry book keeping doesn{\crq}t insist on time period of receipts and expenditures, but on the time when the businessman receipts receives and expenditures pays. It is obvious from final calculation that taxation of an individual compared to taxation of a corporation isn{\crq}t profitable. If we consider the whole amount, which the individual has to pay, then we come to conclusion that amount paid by the individual is by about 30,5 % higher then the amount paid by the corporation.
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The Questions of Final Accounts and Statement of Balances in an Energy Company
PECH, Václav
The topic of graduation thesis is {\clqq}The Questions of Final Accounts and Statement of Balances in an Energy Company``. The idea of this graduation thesis is a representation of process of the final accounts and statement of balances in concrete company and adjustment of process of the change of conjectural items of assets. The graduation thesis has two parts. First part defined the basic concepts which are included in the final accounts and in the statement of balances. I pursue an individual preparation work in the statement of balances for instance, a stock taking, accounting of resources, rectifying items, reserves, time resolution of cost and revenues, conjectural items of assets etc. Further there it is dealt with statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital and include audit of the statement of balances. The second part of graduation thesis describes a process of the change of conjectural items of assets - especially not invoiced energy - and 2008 final account and statement of balances in the Energy Company E.ON Ditribuce, a.s.
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Intrastat, legislative, tax and accountant connection
NOVÁČKOVÁ, Alena
Graduation theses is focused on problems of Intrastat. Intrastat is the statistic system, which surveys movement of goods among member states of European Community. Condition for existing of Intrastat is overruning the assimilatory treshold during receiving or expanding of goods. The company must be registered to pay VAT. The aim of this statistics is monitoring movement of goods and control of fulfilment the tax duty. This graduation theses evaluates actual way of Intrastat declaration , its rules and conditions. In the next part it brings proposals how to do it more simply. Theoretic part describes the definition of Intrastat, Extrastat and Eurostat, the conditions of declarating and the declaration itself. It also descrbies the unusually situations like tripartite trade. Practical part of this work applies to the concrete company, has to do Intrastat. It is the business company, which buys various equipment in order to sale. Graduation theses includes received and purchased invoices for goods. We can notice a lot of data which are useless and incorrect. The aim of this work is to provide the most important information, which are related to Intrastat and are amplified to accounting and taxation. Thesis supplies the most important data of statistical declaration of movement goods in European Community. it supplies proposal for simplification declaration. I believe that this thesis can be contribution for all workers, whose process monthly statistics of foreign trade. At the same time It is not important if these workers do Intrastat for the first time or do it commonly in job.
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Accounting audit of long-term tangible property according to international auditing standards
ANTOŇŮ, Ivona
The present diploma thesis deals with accounting audit and it strives to analyze inner control system in a selected accounting unit focusing on long-term tangible property. The goal of the thesis is to perform an audit focusing on long-term tangible property according to international auditing standards in a selected accounting unit which is not obliged by the law to carry out an audit. The theoretical part gives a brief outline of historic roots of auditing profession supplemented with a few general definitions of audit. Furthermore, there are defined functions of audit and legal provisions of the Czech law concerning accounting audit. The law is divided into rules of law, auditing directives, and International Standards on Auditing (ISA). Also, the said part includes the notion of the Code of Ethics of the Czech Chamber of Auditors. Further on, there is a definition of inner control system in a company and auditing procedures used during the review of financial statements. The next part of the thesis includes a plan concerning an audit of long-term tangible property. Practical part is divided into several parts and it deals directly with the audit of long-term tangible property. Here, acquired theoretical knowledge is applied to an existing company. First, the company characteristics is given, then there is an analysis of the company{\crq}s inner control system with attention paid to long-term tangible property, and lastly an audit of the long-term tangible property is executed only to show it contains activities before finishing order, activities related to getting to know the customer and to actual execution of the audit.
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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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