|
|
Equity securities from the point of view of an investor and issuer in the Czech Republic
Leová, Hai Anh ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on deeper understanding of equity securities in theory and practice in accounting. The objective is to summarize an accounting methodology by describing the most common examples from the point of view of an issuer and an investor. In order of a correct inclusion is the beginning about basic classification of a security market into its segments and its description. Continued by wider characterisation of functions and rights, that are being established by possession of equity securities. In other words, how and in what way can a proprietorship of equity securities be reflected in accounting. For better understanding is this thesis concluded with practical part, based on financial statement analysis of top 100 Czech companies. The aim is to determine, what is a ratio of each individual valuation methods chosen by selected companies.
|
|
|
The Stocktaking as the Instrument of Substantive Control of Accounting
Černohlávková, Pavla ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis is focused on the stocktaking of assets and liabilities. Duty to conduct stocktaking is assigned by law. The objective of this bachelor thesis is to clarify issues of stocktaking, to describe its process and to demonstrate its impact on accounting. The theoretical part explains the basic concepts and mentions documents of stocktaking. It describes the whole process of stocktaking focusing on selected components of assets and liabilities. The practical part applies theoretical findings by example of a fictitious company. It confirms a hypothesis that the process of stocktaking substantially influences the balance sheet total and profit/loss of accounting entity. The stocktaking enables to compare true balance with accounting balance and to correct found discrepancies. It is an essential part of accounting entity which should pay enough attention to it.
|
|
| |
|
|
Equity of the company
Hrbková, Lada ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This work deals with the equity of joit-stock companies and limited liability companies. It focuses on explaining its components and arranging them in the financial statements. The most extensive part describes the possible changes in equity and related legislation. It also mentions the obligation and demonstration of a summary of changes in equity. The practical part is focused on payment of advances on profits in practice in Czech Republic. It also describes changes in the equity components of the sample companies.
|
|
|
Profit in particular forms of business corporations - creation, taxation, distribution
Hajšmanová, Lenka ; Randáková, Monika (advisor) ; Molín, Jan (referee)
The bachelor thesis deals with the profit from its creation, through taxation to distribution. The theoretical part summarizes information on particular forms of business corporations and work with their profit. Collected information is then used in an illustrative example, which answers the question of the advantage of participation in individual forms of companies. The practical part verifies the observance of the valid legislation about profit in four existing companies. Subsequently, it deals with the financial statements of these companies, the share of profit to partners and the real income of shareholders from the company. In conclusion it examines the differences in the payment of shares between individual forms of companies.
|
|
|
Explanatory ability of Notes to the Financial statements in Czech republic
Marešová, Kamila ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information
|
|
|
Accounting solutions of reorganization and its influence on reporting in the Czech Republic
Novotná, Lenka ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis describes the bankruptcy of the company, which is solved by company's reorganization, in accordance to the Czech legislative from bookkeeping and reporting and marginally from law point of view. In the beginning there is a short description of the reorganization process and further definitions of main terms with which such process is connected. Main part of this thesis is focused on couple of possible ways how the reorganization of the company may be performed. Finally, such solutions are deeply analyzed within finished processes of reorganization including the calculation of the part of settled liabilities.
|
|
|
Financial analysis of companies undergoing insolvency proceedings in the Czech Republic
Peterková, Vendula ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis deals with financial analysis of two chosen companies 5 years before decision on bankruptcy and two years after this decision. The thesis is splitted into two parts: theoretical part and practical part. Theoretical part deals with the definition of the issues of insolvency firstly from point of view of law, secondly from the accounting perspective. Further definition of financial analysis, evaluation of the use of financial ratios. The theoretical part also explains the IN bankruptcy model. The practical part concentrates on selection of two concrete companies and performing the financial analysis. A period of 7 years was chosen - 5 years before decision on bankruptcy and two years after this decision. Insolvency was solved by reorganization or bankruptcy. Practical part imply the IN bankruptcy model. At the end is a comparison of the results, which is then interpreted.
|
|
|
Non-monetary deposits into basic capital according Czech legislation
Jansová, Pavla ; Randáková, Monika (advisor) ; Molín, Jan (referee)
This thesis deals with problematic of non-monetary deposits into basic capital of new emergent capital companies per Czech legislation. It is divided into five chapters, four of them are theoretical and the last one is a practical example. Theoretical part deals with definition of capital companies, their authorities, basic capital and ways of founding. Part of accounting deals with evaluation of non-monetary deposits at the depositors and the acquirer and with disclosure of the assets in the balance sheet. The tax section focuses on all major taxes related to deposits. The application part summarizes theoretical knowledge on the example from practice. The main goal of the thesis is to contain the issue in a comprehensive way. Consider the legal, accounting and tax rules that are closely related to non-monetary deposits and show the impact of non-monetary deposits at the acquirer and the depositor.
|
|
|
Accounting and tax aspects of equity
Swaczynová, Lucie ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis deals with the analysis of equity transactions and comparing the impact of these transactions for accounting and tax purposes. The introduction describes the characteristics of equity and its arrangement in the balance sheet. The thesis focuses on how the legal regulations of the capital companies are reflected in the accounting of these legal entities and what are the tax impacts of transactions with equity. This includes issues of increase and decrease of share capital, profit shares, capital fund creation, including valuation differences from revaluation of assets and liabilities. There is also mentioned the issue of creating the structure of equity in the transformation of commercial corporations. The final part deals with the disclosure of equity information in the Statement of Changes in Equity.
|
guest ::
RSS feed.