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Employee’s Benefits
Matuška, František ; Říha, Jan (referee) ; Křížová, Zuzana (advisor)
The aim of this bachelor thesis is to describe benefits of employees and the manner in which they are used by employers and utilized by employees; it also concerns arguments for their utilization. The thesis examines tax and accounting aspects of the benefits of employees and determines a solution to the selected types of the benefits from the perspective of Czech legislation.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
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Analysis of Employee’s Benefits
Hlaváčková, Renata ; Tlaskalová, Eva (referee) ; Křížová, Zuzana (advisor)
Bachelor thesis is focused on the definition and classification of employee benefits, their provision by the employer and by the employee use. Compares theoretical knowledge with practical findings at the selected companies and examines the tax and accounting aspects of selected employee benefits.
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Evaluation of the preliminarya and audit processes of a selected joint stock company
Břečka, Tomáš ; Červenka, Michal (referee) ; Křížová, Zuzana (advisor)
This master thesis deals with the topic of auditing. However, it is not about the audit of a specific company, but about the preparation of the selected company for the upcoming audit. The selected company in this case is Kovárna VIVA, a. s. In the theoretical part I first explain in detail the concept of audit. In the practical part I try to approach the objectives of the thesis. This is the assessment of the preparation for the audit and its course, or the elaboration of a proposal for effective preparation for the audit and ensuring its smooth course.
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