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The Proposal of Business Plan for the Establishment of the Accounting Firm
Chvátalová, Michaela ; Bartošek, Vladimír (referee) ; Bayerová, Vladimíra (advisor)
My bachelor's thesis is the proposal of a business plan for the establishment of an accounting firm. The proposal is based on analyses of the market applied especially to Jihomoravský and Olomoucký regions, but also to the rest of the Czech Republic. The analyses of the market examine the external and internal factors, which influence the establishment of the firm, its activity and its search for customers. The acquired results from these analyses of the market are used for the proposal of the business plan and as the material for the decision making. The firm will be focused on self-employed subjects and smaller companies. These subjects will be offered services of bookkeeping, tax recording, payroll calculation, tax return preparation and counseling.
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Analysis of Management and Accounting Correctness of Specific Areas in Case of a Contributory Organization
JEDLIČKOVÁ, Sára
The aim of this diploma thesis was to evaluate the correctness of accounting of selected specific areas of assets and sources of financing and to propose methodological improvements in these areas. The theoretical part describes contributory organizations as one of the types of state non-profit organization. It focuses on selected specifics of acounting in this sector, such as fixed assets, funds, subsidy policy, and in the area of corporate income tax.The practical part analyzes selected specifics of the contributory organization in the accounting area, where emphasis is placed on the analysis of accounting methodologies of a particular contributory organization established by a territorial self-governing unit and in the field of taxation. As a secondary aim of the work was proposed complementary activity. In connection with this activity was determined cost allocation according to a suitably chosen schedule key and determination of costs according to the chosen calculation formula. The conclusion of this thesis is an evaluation of selected specific areas of accounting methodologies. The following are recommendations that lead to a more effective way of bookkeeping in this organization.
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The Proposal of Business Plan for the Establishment of the Accounting Firm
Chvátalová, Michaela ; Bartošek, Vladimír (referee) ; Bayerová, Vladimíra (advisor)
My bachelor's thesis is the proposal of a business plan for the establishment of an accounting firm. The proposal is based on analyses of the market applied especially to Jihomoravský and Olomoucký regions, but also to the rest of the Czech Republic. The analyses of the market examine the external and internal factors, which influence the establishment of the firm, its activity and its search for customers. The acquired results from these analyses of the market are used for the proposal of the business plan and as the material for the decision making. The firm will be focused on self-employed subjects and smaller companies. These subjects will be offered services of bookkeeping, tax recording, payroll calculation, tax return preparation and counseling.
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Intercompany Regulations in a chosen Firm
Podhrázská, Kateřina ; Stejskalová, Irena (advisor) ; Sedláková, Jaroslava (referee)
The diploma thesis at hand describes internal guidelines, their meaning and importance, and usage. The practical part of the thesis contains an analysis of the guidelines for accounting currently followed by the Municipal Office of Strmilov. The outcome of the analysis shall be included in the new internal guidelines that will be elaborated in accordance with applicable laws and specific procedures of the organization in question.
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Statement of finances and closure of account in the accounting entity
CHROMÁ, Libuše
The target of my bachelor study is to present a global overview of the Statement of finances and Statement of balances in the accounting entity. In the theoretical part, I described the processes of the Statement of finances and Statement of balances. It specifies basic definitions and rules. This is followed by preparative work and the closing of the book of accounts. In the chapter about the Statement of balances, I consider the individual statements (balance sheet, statement of loss and profit, footnotes, cash flow), their composition and related obligations. The purpose of the practical part is to close the accounting period of the entity and to compile the Statement of balances with help of the accounting basis. Here I described the calculation of the depreciation, accrued cists and determination of the corporation income tax. Furthermore, I put together the balance sheet, statement of the profit and loss, cash flow overview and overview of variations in the shareholder´s capital. The Statement of finances and Statement of balances are demanding processes. It is a key-moment of the accounting period. I have checked up this statement myself in practice.
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Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms
Přikrylová, Eva ; Stejskalová, Irena (advisor) ; Chrápková, Taťána (referee)
The objective of the Bachelor's thesis "Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms" is to provide summary of the issue. It brings a description of the current legal regulations in this area, legal and accounting standards, classification of organizationally legal forms and specific accounting regime analysis. The thesis concludes with recommendations in the repairs and maintenance of buildings and brings an overview of the state grants. In the last chapters there is analysis of accounting regime of concrete case of flat owners associations, flat cooperative and LTD.
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