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The Specifics of Keeping Tax Record of Entrepreneur and Implementation of Electronic Registration of Sales
Jányšová, Monika ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis focuses on the specifics of tax record self-employer by applicable legislation of the Czech Republic. It also deals with the introduction of electronic registration of sales. Even though tax record and registration of sales are two separate systems, the principle of this thesis is to highlight the specific relationship of these systems from the perspective of the self-employer who in the course of business activity accepts especially cash payments and was therefore covered by an responsibility to keep tax record and registration of sales. The aim of the thesis is to show how the entrepreneur can rely on data recorded in the registration of sales for the purpose of determining tax liability of value added tax and personal income tax base and how the registration of sales will be reflected in the keeping of tax record.
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Cancellation of a limited liability company with liquidation
Hradecká, Michaela ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The subject of the bachelor thesis is the processing of the situation where the limited liability company is cancelled and its liquidation process is taking place. The thesis deals with the process of legal, accounting and tax liquidation. The beginning of the theoretical part explains the individual concepts related to liquidation, furthermore the differences between voluntary and involuntary abolition of the company. In the next parts, the thesis deals with individual steps in different aspects in chronological order. In the practical part, the fictitious company is voluntarily liquidated on the basis of the shareholders' decisions, and this liquidation is in practice carried out mainly from the accounting point of view.
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Creative accounting
Turok, Yuliya ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis is focused on research of Creative accounting. Different concepts arising with this issue and main methods of creative accounting are defined in this written work. There is also a specification of main characters, ones who are participating in the process itself, and ones who are mainly affected by creative accounting. There is an exploration of fraudulent behavior from the general point of view, and the emphasis is made on fraudulent financial reporting and division into different levels of manipulation with financial reports, which creative accounting is a part of. The written work also includes examples of the application of some methods in practice. In the end, there is a mention about world-famous scandals that are more common to be connected with creative accounting.
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The different profit and loss of previous years
Poláková, Dominika ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The Bachelor´s thesis deals with the different profit and loss of previous years, which is first introduced in the Czech legislation in 2013 when there was a change in the reporting of significant corrections of mistakes in costs (returns), changes in the method and the first accounting for deferred tax from the resultant method to the balance, which does not affect the profit of the current period. In practical terms, the thesis deals with ways of reporting the different profit and loss of previous years' operations in the statements of individual entities. The result of the examination is the correctness of compliance with statutory requirements in the reporting of the balance sheet item, especially with respect to the explanatory comment in the notes to the financial statements.
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The issue of operative lease
Matušová, Tereza ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The focus of this bachelor thesis is on operative lease, primarily from the providing company's point of view. The thesis elaborates on its accounting and how the process works. It will also explain important relevant points, such as legal advantages and disadvantages of why you should buy cars on operative lease. The aim of the thesis is to help with understanding the accounting of the two most common types acquisition of the object of the operative lease in everyday life. All theoretical knowledge is applied to practical real-life examples.
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Calibration of angular encoder
Šindelář, Michal ; Klusáček, Stanislav (referee) ; Beneš, Petr (advisor)
This master’s thesis deals with calibration of incremental encoders. Introduces basic principles and terms in the field of rotary encoders and its calibration. The first part describes angular displacement sensors. Especially it focuses on optoelectrical incremental encoders. It also includes market research of very high-accuracy encoders. The second part contains description of precision calibration techniques with uncertainty to the thousandth of an arc-sec level. In the last part, the development of a calibration stage is presented and consequently the error map of an encoder is obtained.
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Frequency-to-Voltage Converter
Šindelář, Michal ; Bejček, Ludvík (referee) ; Beneš, Petr (advisor)
This bachelor’s thesis deals with the issue of the transfer frequency to voltage focusing on dynamics and accuracy. The goal of this thesis is the design and implementation of the converter based on the input arguments. The graph evaluates the tradeoff between dynamics and accuracy. It is possible to choose a more suitable solution to transfer frequency to voltage for the specified requirements.
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Necessity and impact of the alteration of the trading result to the tax base
Slunečková, Eliška ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis deals with the connection between accounting and tax approach to the alteration of the trading result to the tax base and with its impact on the accounting. The particular parts of the thesis describe the accounting and taxation point of view on the business activity, some of the items altering the trading result and deferred tax as the consequence of the different accounting and tax approach. The last part presents this topic in practice using a model example.
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Accounting and tax consequences of financing a car by leasing and consumer credit
Klimková, Kateřina ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
This work focuses on accounting and tax consequences of financing a car. These forms of financing are leasing and consumer credit. The issue is recorded at a theoretical level, the work describes characteristics and kinds of forms of financing and points to accounting and tax aspects. Theoretical knowledge is applied to an example of specific payment schedules of financial leasing and consumer credit from a leasing company. The example illustrates accounting and tax impacts and compares both types of financing. As a result, the consumer credit is intended for more favourable form of financing in this particular example, but this statement cannot be applied in all cases, because the course of financing can be affected by several variables aspects.
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