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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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Financial Analysis of the Selected Firm
Hrabal, Luděk ; Dostál, Petr (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis is focused on an assessment of the financial situation of the particular company in the years 2009 – 2013. In the theoretical part the methods of financial analysis are specified and these are then applied to the conditions of the company. Based on gained results the problematic areas are identified and subsequently some possible solutions are suggested.
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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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Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
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Audit of Assets of the Selected Company
Pernica, Ivo ; Sehnalová, Lucie (referee) ; Křížová, Zuzana (advisor)
The thesis is focused on the audit of the financial statements especially to the part of assets. The theoretical part describes the general characteristics of the audit, specifies selected areas of financial statement audit and defines accounting issues of fixed assets and inventory. The second part describes application process of auditing activities in a field of assets in a particular company. From the identified deficiencies are suggested recommendations which are focused to inventory valuation and depreciation of fixed assets.
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Audit of Financial Statements of the Selected Agricultural Company
Stojánková, Radka ; Svobodová, Jana (referee) ; Křížová, Zuzana (advisor)
The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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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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Evaluation of the Financial Situation of the Company and Proposals to its Improvement
Pandulová, Lenka ; Újezdská, Martina (referee) ; Křížová, Zuzana (advisor)
Master´s thesis is focused on examination of financial health of travel agency ABC s. r. o. during the years 2008 – 2013 with the usage of elementary methods of financial analysis. The theoretical part of this thesis focuses on the description of basic terms and methodological procedures, which are used for company performance evaluation. Subsequently, these findings are practically applied on the analysing company. According to gained information are presented the proposals that improve a financial position company.
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