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Methodical procedures in the course of accounting system´s reconstruction
PROCHÁZKOVÁ, Petra
This thesis is focused on the reconstruction of the company's accounting system in accordance with applicable law. The literature search will briefly describe the basic law, which must be followed each entity in the accounting treatment, with emphasis on proper preparation of internal guidelines. They will describe the basic requirements for equipment and software in the selection of accounting software. The practical part will be described business entity in which I took during 2011 accounting as an external accountant. Revealing some problems that showed the financial system of this business unit, has motivated me to handle this topic in this thesis. In the practical part describes their accounting methods, software equipment and the main goal of the practical part will apply the correct accounting methods and procedures in the areas in which the company does not properly set up the accounting system. The reconstruction of the accounting system will also find suitable software and its implementation into business operations and in connection with the change in organizational structure. Result of the whole work will be newly created internal directions.
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Internal control system
Pätnická, Lucie ; Polák, Martin (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is to explore the issue of internal control system and point out the consequences of his failure. The first part of this thesis is focused on the internal control system and its elements. The second part is devoted to internal guidelines and as example is given internal regulations of an unnamed high school. The following chapter explains the basic concepts related to inventorying and in the last chapter is KPMG survey Profile of a Fraudster Survey 2007 translate to Czech, which was studied internal profile of the perpetrator of fraud.
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In-company regulations focused on methodical elements of accounting and its probative tools
IROUSCHKOVÁ, Lucie
The bachelor work is focused on in-company regulations which are connected with accounting methodology and probative accounting tools. The essence of the work consists in implementation of proposed solutions of questions within internal organization of chosen accounting entity. The aim of the work is to contribute to improve the organizational progress of the accounting entity. The introductory chapter briefly informs on legal regulations related to accounting and meaning of the internal regulations. The other chapter defines methodical elements, i.e. mainly: balance sheet work and evaluation, documents, account, duality, correlation, synthetic and analytic account, account books and records, accounting documents. The control elements include stock-taking, pre-balance sheet, eventual internal control system, including three elements: control environment, control procedures, accounting system. The second, practical part of the work applies the mentioned theoretical recommendations within real entrepreneurial body. The methodical part includes a model for in-company regulations. The first defined regulation describes the system of accounting processing. The other regulation describes accounting document, their circulation in the firm, including archive regulation and shredding plan. The last mentioned area is stock-taking. The work aims at implementation of ``methodological regulations{\crqq} to help meet requirements imposed by the accounting law, i.e. demonstrativeness, completeness, correctness, clarity, transparency and accounting permanency. The in-company regulations are helpful at inspections {--} partly internal inspections and partly they make process at inspections carried out by the revenue officers easier. Thoroughly processed regulations are a support for new employees whose adaptation period can be significantly shortened thereby.
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Starting a business in an accounting context
Sychra, Jiří ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.
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Intercompany Regulations focused on Accounting in Cooperative Savings Bank
Nováková, Radka ; Stejskalová, Irena (advisor) ; Werner, Jan (referee)
The aim of the work is to value system of processing and use of intercompany regulations focused on accounting. To draft recommendation for a revision or drafting of new intercompany regulations that emerged from the comparison with current legislation and recommendations in the literature. The work analyzes the importance of intercompany regulations for the management of the company. In the theoretical part of the work are the internal guidelines generally characterized. There is also described the legislative context on which it is based. In the practical part are recommendations for changes in the guidelines or there are developed new internal directions of the company.
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Internal accounting guidelines, their problems and creation in a company that deals with project and construction activities
CHROMÁ, Libuše
The objective of the diploma thesis is to complete company guidelines in a chosen company that deals with project and construction activities. The theoretical part contains procedures concerning the internal accounting guidelines and definitions of the legislation of the Czech Republic that influences the creation and composition of individual guidelines. This is followed by the division of internal guidelines and a detailed analysis of each of them. The chapter is concluded by the importance of guidelines in the company and the formal form of the guidelines. A company may have a large number of guidelines, therefore only the most important ones were chosen in the particular company that are related to the most frequent accounting cases and are, for that reason, problematic. These are guidelines concerning the formation of the account classification, incorporeal and corporeal property, accrual basis of costs and profits, liability reserves, foreign currencies and travelling allowances.
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Internal guidelines in accounting of a chosen company
Vávrová, Eva ; Stejskalová, Irena (advisor) ; Klíma, Josef (referee)
The goal of the submitted treatise "Internal guidelines in accounting of a chosen company" is to analyze contemporary internal guidelines. The aim of this work is to suggest new internal guidelines in a chosen firm. The guidelines are developed on a basis of a comparison with available legislative and with recommendations in publications. First part of this work is mainly about its theory. The second part then, is about the practices with internal guidelines, where -- in the beginning - are mentioned the basic information about the chosen company, its organization chart, then the analysis of the up-to-date guidelines is finished and finally several new particular internal guidelines are designed.
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Vnitropodnikové směrnice v účetnictví vybrané firmy
Kocábová, Daniela ; Stejskalová, Irena (advisor) ; Stejskalová, Irena (referee)
Práce popisuje vnitropodnikové směrnice ve sledované firmě. V první části jsou zpracovány teoreticky a druhá část obsahuje zpracování vnitropodnikových směrnic v konkrétní společnosti. Teoretická část se zaměřuje na význam, názvy a formální náležitosti směrnic. Předmětem práce jsou účetní vnitropodnikové směrnice, které jsou v práci také zpracovány. Práce plynule přechází do praktické části charakteristikou společnosti a vlastní analýzou vnitropodnikových účetních písemností. Vlastní analýza dále obsahuje přehled vydaných směrnic, porovnání hlavních tématických oblastí a stručnou charakteristiku vnitropodnikových směrnic.
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Vnitropodnikové směrnice v MSP a jejich návrh pro konkrétní firmu
Zahradil, Pavel ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Hlavním cílem je navržení vnitropodnikových směrnic pro účetnictví ve firmě Data Credit Jany Sazimové podnikající jako fyzická osoba. A to z legislativního i formálního hlediska a zpracovat jejich návaznost z hlediska systémové koncepce a komplexního chápání probíhajících procesů ve vnitřní organizační struktuře a vazeb mezi nimi. Práce je zaměřená především na oblasti, kde může docházet k různým výkladům zákona o účetnictví a na oblasti, kde je možno použít několik způsobů účtování.
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