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The Fair and True View of Business Unit in the Financial Statements
Němec, Petr ; Ondroušková, Renata (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the issue of the fair and true view of business unit in the financial statements. The basic statements of the financial statements comprise the balance sheet, the profit and loss statement and the annexe to the financial statements explaining methods used for accounting of the accounting cases. The practical part of the diploma thesis is focused on analysis of the financial statements of particular entity and applied accounting procedures. The analysis of this unit was carried out focusing on achievement of fair and true view of this unit in the financial statements. The financial position and performance of the selected business unit was evaluated on the basis of selected financial indicators according to the unit's data and its own calculations. The results were compared and evaluated.
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The Analysis of Accounting and Tax Reserves in a Business Corporation
VORLOVÁ, Petra
The bachelor thesis describes the provision of reserves and examines their impact on the economic result and thus on the amount of tax liability of the accounting unit. The accounting unit fulfills the basic purpose of accounting by creating reserves and thus giving a true and honest view of the unit's economic performance. The bachelor thesis lists the accounting principles which the accounting unit must observe. It also cites laws, decrees, accounting standards that are related to the accounting itself. Primarily, the law for securing the income tax base according to which the individual reserves are assessed, is analysed. The practical part gives an analysis of the impact that creation of reserves has on the income tax base of a specific business corporation and is compared with the case of a business corporation that would not create any reserve provisions.
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The Fair and True View of Business Unit in the Financial Statements
Němec, Petr ; Ondroušková, Renata (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the issue of the fair and true view of business unit in the financial statements. The basic statements of the financial statements comprise the balance sheet, the profit and loss statement and the annexe to the financial statements explaining methods used for accounting of the accounting cases. The practical part of the diploma thesis is focused on analysis of the financial statements of particular entity and applied accounting procedures. The analysis of this unit was carried out focusing on achievement of fair and true view of this unit in the financial statements. The financial position and performance of the selected business unit was evaluated on the basis of selected financial indicators according to the unit's data and its own calculations. The results were compared and evaluated.
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Comparison of tax records and accounting of an individual entrepreneur
Knapová, Iva ; Gluzová, Tereza (advisor) ; Molín, Jan (referee)
This bachelor thesis is focused on comparison of the management of tax records and the accounting of an individual entrepreneur engaged in craft trades, in one year. The thesis is divided into the theoretical and practical part. The theoretical part deals with the description of the systems which the entrepreneur can choose to record his business activities. Furthermore, their legal regulations, the ways in which they can be used, and the procedure in case the entrepreneur decides to change the registration system or if he is forced to do so. In order to compare the two systems, an opening balance sheet is compiled in the example, and the economic transactions entered into in the course of 2016 are based on both methods. The solution of the example is divided into two parts in which the theoretical knowledge is applied. The first part is devoted to the accounting solution of the example, the second one is solved if the entrepreneur has led the tax records. The results of both systems are achieved by analytical processing of individual transactions, which are then compared between the two systems.
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Explanatory ability of Notes to the Financial statements in Czech republic
Marešová, Kamila ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information
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Accounting and Stock Valuation in the Chosen Accounting Unit
ČUŽNOVÁ, Radka
The aim of this bachelor thesis is to find out what influences the profit and loss and how. This thesis is focused on the issue of stock in the accounting unit, its characteristics and the stock accounting, which has been updated by legislation in the year 2016. The stock is not classified only from the financal accounting point of view, but also from the point of view of management accounting for example stock valuation. Also from the point of view of corporate finance, where stock is used to solve the need of current assets which is important to ensure the fluency of production operations. Stock valuation and stock accounting is applied to a firm, which was founded as a security service. Until this day it has expanded into larger company which includes assembly and sheltered workshops, logistics and warehouses. The chosen company is horizontally analyzed. It means that book entries in financial statements are compared on the basis of annual changes. On the company is also used financial analysis of chosen indicators that are linked with stock. Both analyses are used on three-year period. Final part of this bachelor thesis is focused on stock-taking and discovered stocktaking differences.
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The content of the notes to the financial statements in the Czech Republic before and after the amendment of accounting legislation effective from 1 January 2016.
Nováková, Veronika ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The aim of this bachelor thesis is to explore the amendment of accounting legislation, which came into force on 1 January, 2016, and its connection with individual financial statements. The main emphasis is put on notes to the financial statements. The theoretical part of this thesis is concerned with the most important changes in the accounting legislation. This changes are mainly connected with a new classification of accounting units, which was arguably the most principal change in the accounting regulations. Furthermore, it includes a description of the notes to the financial statements after the amendment. In the practical part, there is a description of the notes to the finacial statements before the amendment was approved. This provides the background for the subsequent analysis of forty notes to the financial statements of companies in the food processing industry in the Czech Republic.
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Internal accounting guidelines of company
Indrová, Vladislava ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is devoted to internal guidelines. It describes the legislation frame of Czech accounting, where the duties of setting up these regulations come from. The goal of this thesis is to describe and analyze the theoretical basis of accounting rules, define its meaning, purpose and then apply them in practise. The final outcome is analysis of the internal accounting rules in a selected accounting unit. Following are recommendations for possible changes or a suggestion for elaboration of new internal guidelines.
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