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Mutual relations of accounting and taxation of corporate income
BENDOVÁ, Eliška
In the first part of this thesis there is mentioned theoretical information about accounting costs and returns. All the facts relating to the problems are defined at the income tax of artificial persons. At the beginning of the practical part a company, whose data I used for dealing with this thesis, is characterised. Next, individual acounts are analysed. The company filed fiscally disallowed costs and reurns between 2009 and 2011. Then I introduced the process of findings of the tax duty of the company in 2011 that is compared with the calculated tax duty in 2010 and 2009.
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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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Methods of valuation of assets in the accounting firm Garantkámen and their impact on the economy.
SOBÍŠKOVÁ, Petra
The Bachelor thesis treats of the methods of assets evaluation according to the Act on Accounting and the impact on the result of selected company. The theoretical part of the thesis defines the basic terms related to the assets evaluation, it describes individual types of assets, the methods of their appraisal and the principals of particular valuation. Respective chapters contain definitions of kinds of assets that could be owned by a company and approach to the evaluation that could be applied by a company. This part of the thesis also describes the assets valuation within different phase of accounting period and calculation formula for determination of price of assets. Practical part of the thesis is based on the pieces of knowledge mentioned in the theoretical part and these findings are applied within analysis of evaluation methods of company Garantkámen, s.r.o.. The thesis indicates relevant methods used by this company and concrete example specifies the methods related to evaluation of assets in case of consumption. The thesis summarizes the individual methods of appraisal and their impact on profit or loss of the company.
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Společnost Bella top, s.r.o. v účetním období roku 2006
Čermáková, Kristýna ; Nováčková, Zdenka (advisor)
Práce popisuje činnosti účetní v účetním období od 1.1.2006 - 31.12.2006 ve společnosti s ručením omezeným, která se zabývá nákupem zboží za účelem dalšího prodeje. Popisuje zahájení účetních činností,ukazuje a hodnotí položky rozvahy a výkazu zisku a ztráty společnosti a práce na konci účetního období. Propojují se zde teoretické znalosti a praxe. Poukazuje na nejdůležitější problémy společnosti.
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