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Digitization of Processes in an Accounting Company
Kočí, Iveta ; Petrová, Jitka (referee) ; Křížová, Zuzana (advisor)
The bachelor's thesis deals with the processes that can be digitalized in an accounting company with the aim to improve competitiveness and automate routine work. The theoretical part discusses the possibilities of accounting using information technology. Products on the market that can be used to digitize accounting processes are analyzed in the practical part. A program that is suitable for the chosen company is selected from these products in the design part.
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Digitization of Processes in an Accounting Company
Kočí, Iveta ; Petrová, Jitka (referee) ; Křížová, Zuzana (advisor)
The bachelor's thesis deals with the processes that can be digitalized in an accounting company with the aim to improve competitiveness and automate routine work. The theoretical part discusses the possibilities of accounting using information technology. Products on the market that can be used to digitize accounting processes are analyzed in the practical part. A program that is suitable for the chosen company is selected from these products in the design part.
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Financial statement preparing
Čepelíková, Iveta ; Seidl, Ladislav (advisor) ; Irena, Irena (referee)
The topic of present thesis is focused on a processing of a statement of balances of business corporations according to the valid regulations of the Czech Republic and a statement of balances compiled in a case of a liquidation of business corporations or in case of insolvency proceedings.
In the first part of the thesis a legislation framework of the statement of balances and a financial statement preparing are defined. The following part of the thesis deals with a financial statement preparing which includes a preparation leading to finding and booking of profit and income tax. The next part contains a process of the statement of balances, a completion of the accounting statements, attachments and overviews, which are indispensable parts of the statement of balances.
The processing of the statement of balances and financial statement preparing in business corporations under liquidation and insolvency differ very much from the processing of the statement of balances and balancing work of the business companies continuing in their entrepreneurial activity. This topic is present in the thesis as well. Moreover, a fictional business corporation being under liquidation will be created and a statement of balances and preparations preceding the statement of balance will be described. Finally, differences in processing of statement of balances of a corporation under liquidation will be shown in practice.
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Evidence of electronic accounting records
Machartová, Petra ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The subject of the thesis is the evidence of electronic accounting records and the overall situation in the use of electronic forms of communication in the Czech Republic and worldwide. The theoretical part deals with the general characteristics of the evidence of accounting records, with a focus on handwritten and electronic signatures. This part is also dedicated to the electronic document and its use with a focus on data boxes and characteristics of accounting records. In the practical part, the emphasis is put on the analysis of the advantages and disadvantages of electronic and paper records as well as the trends that are currently emerging in the world and in the Czech Republic in the field of electronic communications. At the conclusion, the thesis deals with the analysis of the current situation of use of electronic records in Skanska Property Czech Republic and with the calculation of the theoretical cost savings if switching to electronic records.
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The use of problem-based teaching in the subject of accounting in business academies
Hezinová, Aneta ; Berková, Kateřina (advisor) ; Nýčová, Martina (referee)
The bachelor thesis deals with the use of problem-based teaching in the subject of accounting which is taught in business academies. The work is divided into theoretical and practical parts. The theoretical part deals with the importance of accounting and with the particular position of object of accounting for business academies. The attention is paid to the educational objectives, its layout, the cross-curricular links and textbooks as the main teaching guide. Further the work is focused on the concept of teaching through problem solving when are given their characteristics, methods, organizational forms and principles for the creation of didactic material. In practice one at first is performed didactic analysis of the curriculum in the most widely used textbook in business academies. In conclusion, the thesis is a case study which was created by me.
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Analysis of internal accounting directives on the example of the veterinary clinic
Piechaczek, Petr ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the issue of internal directives on accounting. The aim is to highlight the significance of internal directives for the accounting entities, concretely in the case of veterinary clinic. The first part analyses what requirements are necessary for the establishment of veterinary clinics from the point of view of legislation. The second part presents what the internal directives are and in which areas can be internal directives applied. In the last part, the thesis focuses in detail on one area in which the internal directives are used, on the stocktaking.
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Didactic curriculum analysis of financial assets in the accounts using the case study
Pospíšil, Zdeněk ; Berková, Kateřina (advisor) ; Fišerová, Marie (referee)
Bachelor thesis deals with the analysis of the subject of short-term financial assets in the first concentric circle in the subject of accounting which is taught in business academies. The work was divided into two major parts. The first, theoretical part deals with the position of accounting in business, but also as subject taught at business academies, it means objectives, competencies, curriculum division and a basic implementation of didactics in teaching accounting. In the second part, a practical part, there will be analysis of suggestion of short-term financial assets, which will include the creation of my case study for practice.
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In-company regulations focused on methodical elements of accounting and its probative tools
IROUSCHKOVÁ, Lucie
The bachelor work is focused on in-company regulations which are connected with accounting methodology and probative accounting tools. The essence of the work consists in implementation of proposed solutions of questions within internal organization of chosen accounting entity. The aim of the work is to contribute to improve the organizational progress of the accounting entity. The introductory chapter briefly informs on legal regulations related to accounting and meaning of the internal regulations. The other chapter defines methodical elements, i.e. mainly: balance sheet work and evaluation, documents, account, duality, correlation, synthetic and analytic account, account books and records, accounting documents. The control elements include stock-taking, pre-balance sheet, eventual internal control system, including three elements: control environment, control procedures, accounting system. The second, practical part of the work applies the mentioned theoretical recommendations within real entrepreneurial body. The methodical part includes a model for in-company regulations. The first defined regulation describes the system of accounting processing. The other regulation describes accounting document, their circulation in the firm, including archive regulation and shredding plan. The last mentioned area is stock-taking. The work aims at implementation of ``methodological regulations{\crqq} to help meet requirements imposed by the accounting law, i.e. demonstrativeness, completeness, correctness, clarity, transparency and accounting permanency. The in-company regulations are helpful at inspections {--} partly internal inspections and partly they make process at inspections carried out by the revenue officers easier. Thoroughly processed regulations are a support for new employees whose adaptation period can be significantly shortened thereby.
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