National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Corporate Income Tax
Majer, Jakub ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.
The equity in corporate enterprises
Majer, Jakub ; Randáková, Monika (advisor)
This bachelor thesis is focused on the explanation of the equity of the joint stock company and the private limited company in accordance with the business and accounting legal enactments. The most extensive part of the thesis is concerned with the capital stock and ways of its increase and decrease. There are also described the capital funds, the profit funds and the income from operations. The statement of changes in equity is mentioned in the concluding part of this thesis.

See also: similar author names
8 Majer, Jan
Interested in being notified about new results for this query?
Subscribe to the RSS feed.