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Creating Internal Guidelines
Husáková, Andrea ; Vaněček, Zdeněk (referee) ; Hanušová, Helena (advisor)
This thesis deals with the creation of internal guidelines in selected company, which are used for bookkeeping. It defines the basic concepts in accounting and characteristics of internal guidelines. It contains proposals selected internal guidelines that will facilitate the orientation of the accounting entity and will improve the efficiency of the process.
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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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Creating Internal Guidelines
Husáková, Andrea ; Vaněček, Zdeněk (referee) ; Hanušová, Helena (advisor)
This thesis deals with the creation of internal guidelines in selected company, which are used for bookkeeping. It defines the basic concepts in accounting and characteristics of internal guidelines. It contains proposals selected internal guidelines that will facilitate the orientation of the accounting entity and will improve the efficiency of the process.
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Exchange differences according to Czech legislation, International Financial Reporting Standards IFRS/IAS and Generally Accepted Accounting Principles
Spěváková, Ilona ; Roubíčková, Jaroslava (advisor) ; Míková, Marie (referee)
The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.
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Comparison of the preparation of financial statements in the Czech and Slovak Republic
Iľašová, Dominika ; Roubíčková, Jaroslava (advisor) ; Štelbacky, Ján (referee)
The bachelor thesis is focused on the comparison of two national accounting systems within the preparation of financial statements. The aim of the work is to point out the differences in selected fields of preparation of financial statement and at the same time to pay attention to common features of individual accounting systems. The thesis is divided into three chapters. The first chapter explains the term financial statement, its meaning and purpose. There are mentioned the accounting principles marginally because the preparatory work for preparation of the financial statements is formulated from the perspective of the application of selected accounting principles. To underline the importance of the legislation in the model of continental Europe, the part of the first chapter refers to regulation as well. The second chapter maps in detail the preparatory work leading to the formation of the financial statement, specifically accounting of provisions, value adjustments, depreciations, exchange differences, inventory control and income tax. The final chapter summarizes knowledge learned through the process of comparison of mentioned accounting systems and writing this thesis.
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The use of currencies and exchange rates when reporting under IFRS vs. Czech accounting regulations
Erlebach, Milan ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.
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