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Comparison of Accounting Procedures of Fixed Assets for a Non-profit Organization and a Profit Entity
DOLEŽALOVÁ, Karolína
This bachelor thesis provides information about procedures and methods of accounting of long-term assets at a non-profit organization and at an entrepreneurial entity according to Czech accounting legislation and legal regulations. The main objective of this thesis is a comparison of accounting procedures of long-term assets at a selected non-profit organization, specifically of a regional self-governing unit and an entrepreneurial subject from the theoretical and practical point of view. In the practical part, it is verified whether Tučapy municipality accounts for long-term assets according to the accounting regulations presented in the theoretical part, based on a presentation of accounting procedures of fixed assets. The verification serves to an assessment of differences in the accounting of fixed assets between the non-profit organization and the entrepreneurial subject. After analyzing the long-term assets accounting practices in Tučapy, the main differences in the accounting of fixed assets between selected entities are described. The last part of this thesis describes the issue of accounting of small non-current assets in a non-profit organization, as in this area there are most mistakes and questions about the correct accounting of long-term assets according to legal regulations.
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The state accounting reform and its practical application in the town Úvaly.
Tvardíková, Marika ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.
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Applying accrual-based accounting method, effects on financial statements and related internal accounting directives
BÁRTLOVÁ, Marta
The aim of this diploma work is to describe the accounting methods and procedures based on an accrual basis and characterize the effect of these methods on financial statements. In the first part of this diploma work are described the accounting method based on an accrual basis. The work is mainly focused on the following topics: transitional items of assets and liabilities, reserves, correcting the value of property items and deferred tax. In the second part are assessed the correctness of the methods applied in the particular company and evaluated the impact of accounting methods on reported profit of the last five years. Further are written up internal accounting directives based on the accrual basis.
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Starting a business in an accounting context
Sychra, Jiří ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.
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Pricing and accounting methods of discounts selected in Škoda Auto a. s.
Novák, Daniel ; Wagner, Jaroslav (advisor) ; Burešová, Veronika (referee)
This Bachelor thesis is focused on price quoting issues and describes the method of the discount accounting. It shows how to set a suitable price of a product in its life cycle and also suggests what techniques are convenient to use to find out the behaviour of a customer in the future. In the practical part there is a procedure of planning a new product foreshadowed and also the price strategy corresponding with the product which is based on the product's characteristics gained. The thesis then deals with discounts as a tool of supporting the sale and suggests their proper entering into accounts in the company accounting.
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