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A car in business from the viewpoint of accounting and tax laws
Andělová, Martina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This diploma thesis deals with a car in a relation to accounting and tax laws. This thesis is divided into two basic parts, theoretical and practical. The theoretical part is concerned with a car perception in accounting and the influence of tax laws on the car perception. The theoretical part is divided into three main parts. The first part is focused on a general view of vehicles in accounting, for example, vehicle valuations, acquisitions, depreciation, valuation changes and disposals of vehicles. The other part is focused on specifications of the vehicle perception in a tax evidence of individual entrepreneurs. In the third part there are described the vehicle perception in business corporations. It is focused on a value-added tax, mainly on a value-added tax in cross-border buying and selling of vehicles. Furthermore, there are analyzed a deferred tax and issues of cars in a relation to employers and employees. In the theoretical part there is dealt with the usage of vehicles for private purposes. In the practical part there is analyzed the usages of company cars by an employee for private purposes. There is compared a rent and a free of charge usage. In this part there is also verified whether the law is followed in practice. There are stated atypical transactions. These include using grants to acquire a car, updating of a depreciation plan and disposing of a vehicle by its sale to a foreign entity.
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Tourism and recreation in east part of Tábor region
ANDĚLOVÁ, Martina
The main objective of this thesis is to evaluate the current state of tourism and recreation on the east part of Tábor region. The thesis will concern the assessment of the structure of potential for development tourism in selected area. Furthermore, the evaluation will focus on the structure of visitors who visit this site. We will focus on how the area perceives, incentive to visit this place, activities during the stay and other key factors for marketing strategy. The result of this bachelor thesis is not mere describing of potential for tourism but also submit proposals the optimization of land use for tourism.
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The accounting reform of municipalities, valid since 2010
Andělová, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
This bachelor thesis deals with the accounting reform of the state and focuses on municipalities and the depreciation of their fixed assets. At the beginning, there are basic characteristics of municipalities, then there is mentioned accounting before the reform. This accounting was focused on the cash principle of accounting and fixed assets. Another part deals with changes in the accounting including aims of the reform. It describes the principle of accrual accounting, changes in the chart of accounts. This part is specialized in fixed assets and depreciation methods. The last part compares the accounting before the reform and after the reform. The differences are expressed by examples of fixed assets.
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