National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Detection of Accounting Errors and Frauds in Trading Activity
ŠANDOVÁ, Barbora
Fraud is one of the major ethical issues in the bookeeping. The aim of this diploma thesis is to define the question of errors or frauds in the accounting records focused on the trading activity. Appropriate fraud detection techniques are to be successively selected to illustrate common frauds in contemporary times. The work describes four methods of testing of the correctness of reporting. One of the models is applied to the case study, specifically, it is the Q-DMFCA (Quick Detection model Material Flow Cost accounting) balance model based on environmental accounting. At the conclusion of this thesis are suggested strengths and weaknesses of the model.
Analysis of the accounting of tangible fixed assets in accounting programs ACONTO and MONEY S3
ŠANDOVÁ, Barbora
The goal of the bachelor thesis is to compare two selected accounting programs and choose the best one for the evidence and the accounting of tangible assets. Nowadays, most companies use for evidence various accounting programs. For this thesis there were selected programs ACONTO and MONEY S3. This thesis also describes characteristics of fixed assets, especially tangible assets. There are defined the methods of acquiring, including leasing, valuation, depreciation and displacement. The whole thesis contains qualitative results. These results deal with practical application of both accounting programs. The investigation includes the description of the differences and following evaluation of two selected accounting programs. Based on these results, in the end of the bachelor thesis are shown recommendations for improving these accounting programs.

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