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Processing of salary administration in various programme for accountancy conducting on computer
VOMELOVÁ, Petra
In this bachelor work which is called Processing of Salary Administration in Various Programme for Accountancy Conducting on Computer I focused on processing of salary administration in accounting software Pracovníci a mzdy and Money S3. The first part of this work is aimed at the introduction to salary accounting and determination of essential concepts. Next the labour relations and consequent duties on them are defined. The third chapter is paid to employees` remuneration and mechanism of payment. Comparing results and evaluation of salary processing administration are the objectives of the practical part of this bachelor work. To ilustrate this procedure employees´ filing in a virtual company is represented graphically. Finally there is the evaluation of accounting programmes for processing of salary administration from the labouriousness, organizing of processing and press arrangement point of view.
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Wage agenda and it's processing in various accounting programs for PC
SVATOŠOVÁ, Helena
This thesis investigates into the processing of remunerations using two different computer programs - OKmzdy and Money S3. The theoretical part of the thesis introduces both programs, their operating systems and the ways how new employees are included into the database and how the remunerations are processed. The process of monthly balance and final paying off are also described in this part of the work. The practical part consists of a case study, where remunerations of two hypothetical employees working in a big company are processed for the period of January 2007. First of them is paid a monthly salary and has the benefit of using a company{\crq}s car for private purposes. This employee was ill during January and furthermore claims a tax deduction for he has two kids. The other employee is a woman, who is paid an hourly wage and who handed over a notice to the date of 31.3.2007. This employee had some vacation in January and her wage is regularly abridged by execution. Both the employees are provided either with lunches or with eating vouchers and with a contribution to their retirement insurance. The remuneration calculations are processed in both tested programs and the results are compared with regard to their compliance with legislation and the quality and price of the documentation and of the printed outputs. The conclusion sums up the findings, compares both the programs and disputes their pros and cons. The Money S3 program was found to wrongly calculate the tax bonus, to be rather work-intensive and to demand more professional knowledge of the user.
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Employees´ Amenities from the Accounting and Tax System Perspective
PAPOUŠKOVÁ, Jitka
The bachelor thesis deals with employees´ amenities issue. Employees´ amenities belong to the inseparable instruments of contemporary management of human capital. Employees´ amenities affect positively employees´ contentment. Furthermore, they restrain fluctuation, encourage loyalty and motivate to higher and better performances. The goal of this thesis was to characterize employees´ amenities, their historical evolution and main meaning. The thesis was also focused on survey of the most known employees´ amenities and their tax perspective from the employees´ and employers´ points of view. The practical part was focused on analysis of employees´ amenities which are provided in labour-law relations. A conducted survey showed how employees perceive their amenities, if they use them, are satisfied with them or if they prefer other amenities. The survey was realised in the JIP {--} Papírny Větřní, a. s. company and other companies of the Czech South territory as well so that the comparison of the survey was enabled.
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Wage accounting in accordance with Labour Code
KAŠPARŮ, Bernardeta
My final diploma thesis main subject is Wage accounting in accordance with a Labour code. My goal is to create a summary of the most important changes, which where brought by a new Labour code, talk about the changes in travel benefits and suggest how to solve some problems with bringing new Labour code into practise. I am solving the main principles of Labour code and conceptual differences from the previous status in theoretical part. I am also solving there the changes combined with the beginning or ending the employment, working hours and recently set up working hours account. I am as well as dealing with employees benefits, refundof wages, income taxes {--} salary cuts and travel benefits. Last but not least I am concerned with the questions of barriers at work and holiday. Finally, I am explaining all these problems caused by applying the new Labour code in use.
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Possibilities of personal accounting of employees and salary administration elaboration
ROUBALOVÁ, Šárka
There goes a number of tasks in company with need to acquire a new employee, his admission, possibly dissolution of labour relation with him, which are usually divided between personnel officer and wages accountant in the company. Personnel agenda management is personnel officer´s duty, wages sphere, which is not less important, is wages accountant´s duty. These acitvities are influenced by many rules and government regulations. Main laws with serious impact on labour relations are tax laws and labour code. All of these were subject to many changes in recent years. Main aim of this baccalaureate thesis is to evaluate influence these changes have on labour relations and it is a part of thesis theoretic side. At thesis practical part there are discribed particular tasks of personnel officer and wages accountant working for District veterinary administration for District South Bohemia, based at České Budějovice. Another aim of thesis is comparing and assessing wages software OKmzdy, which is used by wage accountant for wages agenda, and economic system POHODA.
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New Labour Code {--} its positives and negatives
TENKLOVÁ, Ivana
The task of this thesis named {\clqq}New Labour Code {--} its positives and negatives`` is to compare the old Labour Code with the new one, to show the changes and updates and their impact to practice, to find the positives and negatives in its application. After long negotiations, the Labour Code began to be valid in January 2007 in a new form, but only by the {\clqq}technical novel`` and by the finding of the Constitutional court the main inadequacies were eliminated. The question remains if the Labour Code as an independent Code is necessary. It is usual in some countries that the labour-law tasks are treated in the Civil Code, but our legal regulations result from the Soviet concept of the legal system. Currently the framework of the new Civil Code is finished; one of the authors is Professor Karel Eliáš, who is just the protagonist of incorporation the labour law into the Civil Code. On the other hand, the labour law nowadays is so wide and specific, that its incorporation back into the civil law would have been extremely difficult.
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Payroll accounting
Hodžová, Markéta ; Bokšová, Jiřina (advisor)
This thesis deals with payroll accounting. There are all important information that are necessary for calculation of wages according to law. First, labour-law relations and occurrence and expiry of employment are described. Attention is also paid to health insurance, social security and physical person income tax. The text part is interlined with examples of calculation for better understanding. The thesis also shows how to account mentioned problems in double-entry accounting. At the end of the thesis, applied example of calculation and charging of wages is contained.
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Human resource management analysis (OSA, o.s.)
Mikšovská, Klára ; Šikýř, Martin (advisor) ; Paulů, Lukáš J (referee)
The aim of this thesis is to analyse human resource management in OSA - Society for the Protection of the Rights of Music Authors and Publishers -- in Prague. Strenghts and weaknesses of the organization's HRM are identified, based on the knowledge acquired from specialized publications; the thesis also contains suggestions and recommendations on how to improve the current situation.
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