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Use of Information Technology in Accounting
ČAPKOVÁ, Karolína
The objective of this thesis is to assess the current developments and possibilities for using information technologies in the field of accounting, and to develop the methods for assessing possible future developments in the field of information technology in accounting. This thesis deals with historical development of simple and double-entry accounting in the Czech Republic and in Europe, from the very beginnings until today. The thesis lists information technologies and its analyses those that are used in accounting enterprises. Part of the research features a selected business entity. In addition, the information technology issue is applied to a specifically selected business entity and, finally, an analysis of the results of the subject, potential proposals and measures is carried out.
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Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
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Entity’s transition from single to double-entry accounting according to terms of religious organizations
Bílková, Zuzana ; Zouhar, Tomáš (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis contains information about accounting system that are used in churches located in the Czech Republic. It focuses on the transition from single entry accounting system to double-entry accounting and therefore thesis determines the position of churches in the society by regulatory framework and bookeeping. The aim is to bring the issue of the valuation of fixed assets during the transition and finding such a property that could not be valued in these types of entities. In the practical section there are various methods of valuation of fixed assets during the transition used in practice. Finally, there are listed illustrative examples with different procedure of valuation of fixed assets. After reviewing the materials dealing with this subject and consultations with people working in the field a verdict has been reached that a every long-term asset can be and also must be evaluated during the transition.
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Difference of Tax Records and double-entry Bookkeeping in Firm Management Decision-Making
Rohová, Veronika ; Kozlová, Taťána (advisor) ; Stejskalová, Irena (referee)
The theoretical part will be focused on finding differences in tax accounting and double-entry accounting, while the bridge will be processed gear. The practical part will cover the treatment of both the variant of the selected companies and tax optimization of both. Tax records will be processed for each company separately and double-entry accounting will be handled in the newly formed company formed by the merger of the selected companies. All the data will cover 2009 and 2010. The aim will be compared to tax accounting and double-entry accounting, assessment of the appropriateness of both options and design solutions for the selected companies.
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