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Audit procedures for the verification of financial statements in practice
Tesková, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Audit of inventories
Mikulů, Petra ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
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Closing and preparing financial statements
Kopecká, Taťána ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The last section of the theoretical part describes the subsequent obligations relating to period-end closing and financial statements, such as audits, annual report or mandatory disclosure. The second part of the thesis describes practical application of the theoretical knowledge in a specific company.
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Regulation of payroll accounting in the Czech Republic
Machalíčková, Zdeňka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.
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Working of wages in the system Target 2100
Filounková, Eliška ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis presents a system for personal management and management of wages administration, Target 2100, and by means of it maps the content of wage accountant's work. It defines one of the possible processes how to work up the wages and solve problems. The thesis is finished by comparison the program Target2100 with a complex accounting system, that describes main advantages of the program Target 2100 as a professional instrument of the wages accounting.
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Financial analysis
Štochlová, Iva ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
I prepared a diploma thesis on the topic of financial analysis of Subterra company. In the theoretical part, I focused on its substance, data sources, users and methods of financial analysis. In the practical part I have prepared an external financial analysis of Subterra company, in the years 2004 - 2008.
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Aspects of accounting in the bus company
Hložek, Vojtěch ; Černý, Václav (advisor)
Bachelor's thesis deals with the private bus sector, its activities and specification. Includes a summary of all relevant legislation and fiscal adjustment, under which the companies must follow. Are given a general accounting procedures and laws, as well as specific standards and regulations apply only to transportation companies such as subsidies. The work shows an example of passenger transport companies operating on the Czech market.
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Accounting, financial and tax aspects of leasing
Vokounová, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with leasing as one of the methods of making investments. You can find in it the conditions for inclusion rent in tax expenses and accounting method for the lessor and the tenant. Of course there is mentioned the development of leasing, not only for tax purposes. The last part of the thesis is devoted to compare leasing with other forms of acquisition of investments, which is related to the practical example.
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