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Bank account
Láníková, Kristýna ; Liška, Petr (advisor) ; Elek, Štefan (referee)
Title of the Diploma Thesis Bank account Abstract The first part of the thesis deals with the account from the perspective of legal theory. It is examined the nature, characteristic elements and brief historical development. Following an analysis of the account as an object of property rights. In the chapter Legislation of the account under the Civil Code the thesis provides an analysis of provisions that affect the obligations of the account agreement. A part of this chapter is dedicated to a division of accounts under the existing scheme of the Civil Code. Regulation of other than a payment account and bankbook will be mentioned only in passing. Furthermore, the work deals with the analysis of rights and obligations being performed in relation to the provision of payment services, comprehensively regulated by the Payment System Act. Due to the fact, that the form of the Payment System Act has been significantly influenced by the european legislation, the thesis reflects, in appropriate cases, to the wording of the so-called Payment Services Directive. The final part describes fundamental changes in the provision of payment services going in connection with the adoption of the Directive 2014/92/EU of the European Parliament and of the Council of 23 July 2014 on the comparability of fees related to payment...
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Bank account
Koranda, Martin ; Liška, Petr (advisor) ; Elek, Štefan (referee)
The diploma thesis examines the effective legislation governing the bank account (or "accout"), which undergone some changes due to the recodification of the Czech private law. In addition to the actual examination of the accout legislation, it aims to highlight the most important changes adopted in connection with entering of the new Czech Civil Code into force and draw attention to the legal provisions, in respect of which some differing opinions regarding their interpretation could be met. The methods of systematic analysis and comparation were used. The first chapter sets out the relevant legislation, a new systhematics of accounts used by the laws and also the transitional provisions. Furthermore, the definition of the term "bank account" and some related issues are contained. The following chapter deals with the general provisions on account, namely account agreement, disposition with the account, disposing of the funds in the account, account management, crediting of interest and finally the consequences of the death of the account holder and termination of contractual obligations from the account agreement. At the end of the chapter differences for the accout set up for more than one person are summarized. The next chapter deals with the Payment account and respective legislation contained...
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A comparison of current and deposit account contract
Škrobánek, Petr ; Liška, Petr (advisor) ; Elek, Štefan (referee)
Resume: A comparison of current and deposit account contract The original purpose of the diploma thesis " A comparison of current and deposit account contract" had been to describe and analyse the existing legislation of the Current Account Contract and the Deposit Account Contract regulated by Act No. 513/1991 Coll., the Commercial Code, as amended by subsequent legislation, further to compare them and to draw the appropriate legal conclusions out of this comparison. With respect to the development of legal control, in particular due to passing the Act No. 284/2009 Coll., on payment system, as amended by subsequent legislation, and the Act No. 89/2012 Coll., the Civil Code, it was necessary to modify the meaning of this thesis in the way to reflect new statutory regulation resulting out of the above, while respecting existing regulations. The aim of the thesis thus became a description, analysis and comparison of the Current Account and Deposit Account Contract and a description and analysis of the Contract for Payment Services, all of above covered by the description and subsequent comparison with the Account Contract. The thesis is conceived primarily to comparison of the above-mentioned statutory regulations with the fact that some of the more significant and at the same time problematic legal issues...
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Financial analysis of the selected company
DOUBRAVA, Dominik
The target of this thesis valorizes analytical operations, focused primarily on the financial analysis of the selected business company along with the analysis of efficiency. The next part is the successive inferred condition of the company with appropriate measures how to prevent problems in economy - in the joint-stock company Koh-i-noor Hardtmuth, a.s..
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Financial statement in designated company
Krausová, Martina ; Šišková, Jitka (advisor) ; Dana, Dana (referee)
Thesis focuses on financial statement in given organization. The work consist of two parts. There are described theoretical outcomes coming from accountancy law, paragraph no 500/2002 and Czech national accountant standards, in the first part. Focus is given to preparatory work and inventory. Integral part is description of account statement - statements of earns and loss, balance, review of financial flows and account statement attachments. The second part contains description of process of account statement and deadline in given organization. The account unit gave all data and paperwork for their bookkeeping and processed accountand statement. In the final part consists of complete overview and recommendations on specific improvements.
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Comparison of Accounting and Tax Asspects of Financial Lease and Acquision of Fixed Tangible Assets with Bank Loan
Procházka, Tomáš ; Stárová, Marta (advisor) ; Martina, Martina (referee)
This bachelor thesis discusses a long-term tangible asset and its financing possibilities, especially the possibilities of financing from sources that are not owned by the company. That means mainly financial lease, operating lease and loan.
The theoretical part is based on the studied literature that describes the laws that must be followed when negotiating lease or a loan.
The thesis furthermore describes the history of financial lease, as well as the functioning of financial lease and classification of financial lease.
Much of the bachelor thesis is devoted to highlighting the distinction between financial lease with the obligation to purchase the object of leasing and financial lease with option to purchase the object of leasing. This topic is devoted to a large piece of the practical part, where everything is explained by using a model example.
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Comparison of student bank accounts in the CR
Kuklišová, Michaela ; Steininger, Michal (advisor) ; Ondřej, Ondřej (referee)
This work is focused on student bank accounts which are determinate for students
of secondary schools and universities. The theoretical part focuses on the history of money and the bank system in the Czech Republic, followed by information about Czech National bank, past and present, commercial banks, their specifications, history and interesting facts. The following are specified account services, such as account and student account.
In the practical part was used a questionnaire established criteria that have an impact
on the selection of banking product, which banks are the most frequent, student satisfaction with the bank or the purpose of having a student account. In another part of practical research there are specifications and comparison of the student bank account and compared to each other. To select the most suitable student account was considered a model student, who was identified on the basis of the questionnaire. From final comparison of student accounts are generated two best student accounts, account Fresh from Česká spořitelna and account G2.2 from Komerční banka. The final choice depends on the specific preferences of the client.
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Database Design for User Account Management
Kostrhoun, Ivo ; Puš, Viktor (referee) ; Kříž, Jiří (advisor)
This bachelor thesis deals with database design for effective user account management in UNIX systems in Brno IBM company. Database has been designed in MS SQL 2008. Its task was to improve administrators‘ work and to make better solution of problems dealing with user accounts management.
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Project of In-house Accounting Guidelines in Company ABC, s.r.o.
Londinová, Iveta ; Jakubcová, Marie (referee) ; Beranová, Michaela (advisor)
The subject of the extended assay is forming a project of guidelines in accounting for the company ABC, s.r.o. The essay is based on current legal rules setting the accounting units to elaborate internal directives treating specific modifications of particular spheres of accounting record. The aim of the essay is to form directives for the complex organization of the record and to catch reserves in harmony with current legislation, which is necessary form the society from the point of view of controlling, managing and testing this part of property .
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Accounting about Inventory
Jochová, Eva ; Hamplová, Věra (referee) ; Fedorová, Anna (advisor)
Aim of this thesis was suggest a solution with, that it would enable acceleration accounting material in První brněnské strojírně Velká Bíteš, a. s., whereas were designed two feasible solutions. First solution was of introduction individual analytical account for secondary acquisition costs with. Second solution concerned change pricing method of material purchased in fixed store prices. First from proposals was accepted on the basis of evaluation employees of company. However also second from proposals could realize in future with it, that it is impossible exactly estimate, how would had it big effect on income from operations of company.
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