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Accounting, tax and legal context of closing works
Koutná, Edita ; Dvořák, Martin (advisor) ; Janhubová, Jaroslava (referee)
The bachelor thesis titled Accounting, tax and legal context of closing works in the first part describes the individual steps before preparation of the financial statements. Thesis also compares these steps from the accounting and tax point of view according to the valid legislation. The accounting part focuses on the accounting policies and responsibilities that arise at the end of the accounting period and the accounts way of recording the relevant transactions into the accounts. The tax section discusses the conditions and rules for the tax deductibility of accounting items in the tax base. At the end of the thesis there are presented cases where the ambiguity of the interpretation of accounting and tax legislation had to be solved by a court and further possible lessons from these cases for the future similar situations.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Creating a Methodology for Correct Compilation of Final Accounts and Final Statements for the Selected Non-profit Organization
Klimeš, Marek ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to develop a methodology for the proper compilation of accounts and financial statements for a selected nonprofit organization. For a non-profit organization is selected territorial self-governing unit, the Town of Oloví.
The theoretical part of the work on the basis of study of scientific literature and current legislation is first engaged in the management and it is division on the management of private and public, where the biggest emphasis on territorial self-governing units, the municipalities. In the next part of the work explains the basic concepts related to the issue, which gradually builds the process cut off entries, the work ending with the financial statements and the obligations resulting from it.
Own part of the thesis uses both theoretical experience acquired by studying the professional literature and practical experience gained within professional practice. The practical part gradually passes through the different steps of the cut off entries work and their follow-up of the financial statements. Individual activities are first practically described how after page of postings, so after the site specific calculations, when they are used the specific data of the financial statements of the City of Oloví for the year 2015. Subsequently, for each step created a detailed methodology for easy and correct assembly of the accounts and financial statements of the Town of Oloví. This methodology is prepared for the specific needs of the Town of Oloví, and therefore not every municipality to fully comply.
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Financial statements in the selected organization
Kubičková, Kateřina ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
The aim of this diploma work is to analyse the process of final accounts and account closing in a selected establishment. The work consists of three parts. The first and the second parts focus on the theoretical process of compiling of final accounts and account closing from the point of view of the hold legislation. Subsequently, the work presents the formal and content parts of profit and loss accounts. The third part of the work provides monitoring of the process of final accounts and account closing in a real company. The final part focuses on the evaluation and improvement proposals.
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Review of Entity Financial Statements Compiled According to Czech Law Regulation
Chochlíková, Lucie ; Stárová, Marta (advisor) ; Jana, Jana (referee)
The diploma thesis evaluates the financial statements of a particular business establishment according to the Czech legislation. The theoretical part of the diploma thesis explores Czech and foreign information sources which are necessary for the preparation of the practical part of the work. The legislation related to the financial statements and accounting are specified there. There are also described various steps that are indispensable for the financial statements preparation. The practical part of the work evaluates the financial statements in a specific business establishment and shows problematic parts in particular preparation steps of the financial statements and proposes improvements of this procedure.
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Financial statements in selected business corporation
Liška, Ondřej ; Seidl, Ladislav (advisor) ; Hana, Hana (referee)
Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.
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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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Financial statements in selected business corporation
Koudelková, Eliška ; Seidl, Ladislav (advisor) ; Eva, Eva (referee)
This dissertation deals with a topic of financial statements. In a view of a vastness of this subject the thesis occupies with the main topics only.
In the first two chapters of the theoretical part the author is concerned with legal sources, which determinate the form of financial statements and also with the definition of specific legal terms connected to the formation of financial statements. In a following chapter the author describes single actions preceding the completion of the statement, it means inventory, correction, accruals and deferrals, reserve and suchlike. The last chapter of this part deals with the financial statement itself and its components, it means balance, revenue and expense statement and the financial statement´s attachment. At the end there are also described the legal obligations and regulations connected with the statement.
The practical part of the thesis is concerned with the valuation of financial statements in selected business corporation TESLA KARLÍN, a.s. and with a suggesting of actions which could help to improve the formation the financial statement and to make the whole process better.
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Financial statements in selected business corporation
Kamenská, Zuzana ; Seidl, Ladislav (advisor) ; Milan, Milan (referee)
The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation.
The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations.
The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.
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Assessment of the Closing the Books Procedures in the Czech Republic and Poland
Tacinová, Jolanta ; Lörinczová, Enikö (advisor) ; Monika, Monika (referee)
The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS).
In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area.
In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made.
The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.
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