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Accounting and tax implications of provisions
Stegbauerová, Jana ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
The bachelor thesis on the theme Accounting and tax implications of provisions focuses on the problem of provisions in the Czech accounting and tax legislative, definiton and analysis of the impact on gross profit and tax base. In the first part of the thesis legislation and treatment of accounting provisions and tax provisions are described. In the next part there is described the difference between tax and accounting implication in case of calculation of net profit and tax base. This theoretical knowledge is applied in the analysis of existing Czech company. There are analysed all the provisions which the company presents in its financial statements and notes for the accounting period.
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Comparison of tax records and accounting of an individual entrepreneur
Knapová, Iva ; Gluzová, Tereza (advisor) ; Molín, Jan (referee)
This bachelor thesis is focused on comparison of the management of tax records and the accounting of an individual entrepreneur engaged in craft trades, in one year. The thesis is divided into the theoretical and practical part. The theoretical part deals with the description of the systems which the entrepreneur can choose to record his business activities. Furthermore, their legal regulations, the ways in which they can be used, and the procedure in case the entrepreneur decides to change the registration system or if he is forced to do so. In order to compare the two systems, an opening balance sheet is compiled in the example, and the economic transactions entered into in the course of 2016 are based on both methods. The solution of the example is divided into two parts in which the theoretical knowledge is applied. The first part is devoted to the accounting solution of the example, the second one is solved if the entrepreneur has led the tax records. The results of both systems are achieved by analytical processing of individual transactions, which are then compared between the two systems.
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Management of the allowance organisations on the example of the National Museum
Hlaváčová, Silvia ; Gluzová, Tereza (advisor) ; Svoboda, Michal (referee)
The bachelor thesis focuses on issues and specifics of the allowance organisations. This topic is divided into theoretical and practical part. The theoretical part focuses on inclusion of the allowance organisations into nonprofit organisation, whose main purpose is not achieving profit. Furthermore allowance organisations, the way of their financing and the accounting are characterised. The practical part focuses on the analysis of the revenues, costs, profit or loss and some ratios.
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The principle of prudence and its impacts in czech accounting
Rohnová, Tereza ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
This bachelor thesis deals with the prudence principle and its impacts mainly outsite the preview of the czech legislation. The theoretical part is consists of description of accounting principles focused especially on the prudence principle and the principle of true and fair view. It is also consists of detailed description of prudence principles impacts and their forms in czech accounting system. In the practical part, there is shown how the company Kofola a. s. deals with the prudence principle based on their accounting statements.
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The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding
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Profit before Tax and its Adjustment to the Tax Base of Corporate Income Tax
Dušilová, Zuzana ; Gluzová, Tereza (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with issues of establishing tax base of corporate income tax. The aim of this thesis is to describe how to adjust earnings before tax to the tax base. It mainly focuses on tax deductible expenses. This issue is described in two theoretical parts. In these parts there are described czech accounting principles and corporate income taxation. In the third part theoretical findings are applied on a practical example. In my thesis I came to the conclusion that the adjustment of earnings before tax to the tax base is a complex process and it is caused mainly by czech tax system which is very complicated.
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Creative accounting
Srpoňová, Markéta ; Gluzová, Tereza (advisor) ; Valášková, Mariana (referee)
This thesis mainly deals with creative accounting, at the beginning there is generally characterized accounting. After that it is focused on a specific definition of the concept of creative accounting. There are elaborated motives leading to the use of creative accounting, as well as the most commonly used methods and techniques applied to achieve the desired result. The work continues defining the criminal act associated with economic criminality. Finally, the work gives specific examples from the Czech Republic based on the practice of the Supreme Court, which show that even in the Czech Republic creative accounting practices are used.
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The tangible assets in accordance with IFRS
Slomczynska, Nela ; Gluzová, Tereza (advisor) ; Singerová, Jana (referee)
Bachelor thesis is focused on the characteristics of tangible assets in accordance with IFRS and the implementation of standards in particular companies. Work consists of two parts; the theoretical part defines the subject of tangible assets in accordance with IFRS and the practical part deals with the comparison of the reported tangible fixed assets in the companies' accounting. Based on the financial statements, procedures and accounting policies that apply to those assets are evaluated.
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