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Automated processing of accounting data - current situation and trends
VANČATOVÁ, Petra
This bachelor thesis entitled "Automated accounting data processing - current status and trends" deals with the automation of accounting processes in the newly established accounting department. The aim of this work is to evaluate the current state of accounting data processing in this accounting department and to propose recommendations for streamlining work and facilitating the implementation of accounting operations in the SAP program using modern technologies.
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Accounting of retail operations and inventory
HROMÁDKOVÁ, Markéta
The subject of the bachelor thesis is to analyse the accounting operations and supply management in Austrotool Ltd, as well as to come up with proposals on how to increase effectivity of the current system dealing with these operations. One of the problems in this company was that it had too much cashflow tied in the stored items. Weak aspects of the accounting system were identified thanks to a software programme Pohoda. These weaknesses were then eliminated and a more efficient system was established. A draft for a company e-shop was created, which should lead to saving customers' time and finances. This solution will also allow to lower the amount of supplies on stock and releasing the capital. All these actions were achieved with minimal costs, so there was no negative impact on the company.
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Exchange Differences in Accountancy in an Enterprise
ŠPILAUEROVÁ, Hana
In connection with economy globalisation, international cooperation of companies and expansion of international trade, the issue of exchange rates, transfer of currencies and exchange differences concerns companies more and more. The aim of this thesis was to show in theory as well as in practice how a company transfers assets and liabilities expressed in a foreign currency into Czech crowns by means of exchange rates. In the theoretical part, methods are described how to realise this transfer and abide by legal regulations concerning this issue. Next, accounting operations are given where it comes to creation of exchange differences. Data for the practical part were provided by the enterprise ESSA Ltd. On these data, the influence of exchange differences on the company's economic results in the years 2009-2015 is shown. The method of accounting exchange differences is presented on individual cases of accounts receivable and accounts payable. For orientation in the issue, model examples of other accounting cases are given where exchange differences may arise.
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Analysis of settlement relations in the enterprise
UHLÍŘOVÁ, Kateřina
The main topic of this bachelor thesis is the matter of settlement relations. It is primarily focused on their characteristics and accounting. There are characterized receivables and liabilities of business relations, towards employees, clearing taxes and subsidies, reporting settlement relations in balance sheet, adjustments to settlement relations and last but not least depreciation of debts. The aim of this thesis is to analyse all receivables and liabilities for the reporting period in the selected company. The company is clothing cooperative XYZ and 90% of its products are exported to foreign countries such as Switzerland, Scotland, Germany or Great Britain. The other aim is to concentrate on selected accounting transactions and show, how there are accounted in this company. There is the overall assessment of the size of the receivables and liabilities of the company in conclusion.
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The company's business accounts
HANZLÍKOVÁ, Tereza
The aim of this work is the preparation of financial accounts of the company. The financial accounts lies in the analysis process by all accounts, their quantification and subsequent preparation of financial statements.
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