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Accounting in the czech and german legislation, comparison, practical example
Štychová, Andrea ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
At the beginning the dissertation is focused on the harmonization of accounting in the EU, the mechanics of implementing standards in the EU and regulations in accounting in general. Thereafter the dissertation devotes to accounting in legislative adaptation of the Czech Republic and Germany. More specifically, it covers history, regulations, accounting principles and requirements, reporting and measurement of assets and obligations of both countries. In the next part, the measurement bases used in czech and german accounting are being analyzed, furthermore measurement of single assets components in the Czech republic and Germany. The practical part of the dissertation is devoted to the comparison of final accounts of selected companies in the czech and german practice in the year 2015, being followed by looking into differences between these two countries.
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Application of selected accounting principles in specific conditions of Centrum Paraple, a public benefit organization
Pištorová, Bára ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The thesis deals with accounting principles in specific conditions of the selected non-profit organization. The main aim of this thesis is to describe and analyse accounting practises of the accounting entity and evaluate them in terms of accounting principles. The first part constitutes a theoretical base for this issue. In the first chapter are described public benefit organizations with relation to legislation. The second chapter defines assumptions of double entry accounting system and particular accounting principles. In the third chapter is introduced non-governmental organization Centrum Paraple, a public benefit organization, especially its activities, mission and economy. The last chapter constitutes a practical base of the thesis, which is based on an analysis of certain accounting principles in specific conditions of the selected public benefit organization.
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Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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Analysis of the Accounting and Tax Cost
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Jančurová, Hana (referee)
Bachelor thesis deals with the tax and accounting costs. The thesis is divided into two parts - theoretical and practical. In the theoretical part costs are described, classified and their principles of accounting and impact on financial statements are also mentioned -- such as balance sheet, profit, loss statement and supplements to financial statements. The practical part is the mirror image of the theoretical part, but it is more focused on the practical aspect. It is an analysis of accounting and tax costs in a particular company with real data. The above analysis shows how the company divides the costs, at what cost accounts it charges, what costs are tax deductible and which ones are the non-deductible. Comparison of costs was carried out by cost categories in 2008 and 2009, and also the ratio of tax-deductible and non-deductible expenses for this period. The output of this work is a newly compiled chart of accounts.
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