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Accounting Directives for Company
Daňková, Alena ; Glozygová, Andrea (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the evaluation of the internal company directive of the unnamed company ZYX, a.s. The first part is focused on getting acquainted with the legal regulation of accounting, the creation of internal company directives, inventories, their valuation and accounting. The second part contains an introduction to the company and an evaluation of existing internal guidelines related to the issues addressed. The result of the work is the creation of a comprehensive internal inventory directive.
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Tax Optimisation of a Self-employed Student
Ilášová, Barbora ; Pěta, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is focused on the tax optimisation of sole proprietor which is a university student doing business according to a trade license. The minimization of social security tax is realized through a decisive income limit on which the mandatory participation in social insurance is derived. The practical part includes the total tax burden for the tax year 2022. Finally, the possibilities of optimization and selection of the most suitable variant, which is the least burdensome for the taxpayer, are evaluated.
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Evaluation of the Economy of Selected Public Sector Organization
Bezděk, Dominik ; Pěta, Jan (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with evaluation of the financial situation of selected organization Liga o.p.s. in 2011-2016. The thesis is divided into four parts, the first part deals with the aim of the work. The theoretical part describes the non-profit sector and primarily focuses on non-profit organizations. Then analytical part follows, that deals with the analysis of the current state of the company. Last part contains own solution proposals.
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Taxation of Dividends
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
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Receivables Management in Corporation
Bocková, Kateřina ; Doffková, Natálie (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the management of trade receivables in a commercial corporation, especially those receivables that have already matured maturity. There are described ways to prevent these receivables or how to deal with such receivables. Theoretical knowledge is applied on the example of a real capital business corporation.
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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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Accounting Directives for Company
Flaišingerová, Tereza ; Kocmanová, Alena (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal directives anonymous company XYZ ltd. The first part of the thesis is devoted to the theoretical problems of internal directives with emphasis on financial closing and statements. The second part contains a description of the company XYZ ltd. and an assessment of the state of its current in-house directives. In the third and at the same time the last part, a draft internal company directive is created on the topic of the schedule of financial closing and statements.
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Accounting Directives for Company
Burešová, Adéla ; Hála, Otakar (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal directives of the company Izomat ltd. The first part deals with internal directives and with theoretical background of long-term assets management including their evidence, depreciation and accounting. The company Izomat ltd is introduced in the second part and their internal guidelines are analyzed in this part as well. The final part describes design of new internal guidelines whcih deal with management of long-term assets.
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Business Valuation
Vargová, Natálie ; Pěta, Jan (referee) ; Režňáková, Mária (advisor)
The diploma thesis is focused on determining the value of the company HARTMANN - RICO a.s. as of 1 January 2020. The discounted cash flow method in the entity variant will be used to determine the value. The theoretical part contains a description of all analyzes and methods that are used in the analytical part. The practical part deals with the strategic analysis of the company, then the financial plan of the company, the determination of the cost of capital and the determination of the value of the company by the method of discounted cash flows.
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Tax and Accounting Aspects of Cryptocurrency Operations
Novotný, Ladislav ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
This work deals with the characteristics of accounting and tax issues of cryptocurrency operations - cryptocurrencies. The work characterizes the properties and principles of cryptocurrency. It also describes in detail the legal, accounting and tax issues of cryptocurrencies and cryptocurrency operations. It focuses on the specifics of accounting issues such as cryptocurrency reporting, valuation and accounting records, specifics of value added tax, taxation of income from cryptocurrency operations and more. Based on the findings, the work defines the issue of cryptocurrencies and cryptocurrency operations, including reporting, and defines recommendations mainly in accounting and tax areas. Based on this, model examples of cryptocurrency operations are created.
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