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The Analysis of Tax Records in the Selected Company
Kutalová, Eva ; Ing.František Janáč (referee) ; Hanušová, Helena (advisor)
This thesis deals with the analysis of the present state of the company. This analysis is used as basis for making proposals for improving the current situation of the company. The theoretical introduction and the basic concepts definitions are included in the first part of the thesis. The second part focuses on the analysis of the current situation of the company. Suggestions for improvements are presented in the final section. Specifically, the solution for the transition process from tax records keeping to the accounting is designed due to the transformation the firm to a limited company.
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Deferred Tax in Capital Company
Bačíková, Michaela ; Klabal, Miloslav (referee) ; Fedorová, Anna (advisor)
This bachelor´s thesis is focused on a deffered tax on income. The main part of the thesis is a tax calculation and a posting of deffered income tax in the first year of presenting financial data and also subsequent processes in following years. This calculation and booking is designed for a particular accounting entity Ltd.
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Tax and Accounting Aspects of Cryptocurrency Operations
Matejíková, Jitka ; Bartušek, Oldřich (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with cryptocurrencies from the theoretical point of view and from the accounting and taxation point of view. Theoretical knowledge will be applied to one selected company that mines and subsequently trades cryptocurrencies, and the other one that purchased cryptocurrencies only for trading purposes. The taxation procedure for a natural person will also be explained, including the completion of a tax return. On specific examples will be explained detailed accounting and taxation procedures for digital currencies from two perspectives.
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Tax and Accounting Aspects of Cryptocurrency Operations
Matejíková, Jitka ; Bartušek, Oldřich (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with cryptocurrencies from the theoretical point of view and from the accounting and taxation point of view. Theoretical knowledge will be applied to one selected company that mines and subsequently trades cryptocurrencies, and the other one that purchased cryptocurrencies only for trading purposes. The taxation procedure for a natural person will also be explained, including the completion of a tax return. On specific examples will be explained detailed accounting and taxation procedures for digital currencies from two perspectives.
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Deferred Tax in Capital Company
Bačíková, Michaela ; Klabal, Miloslav (referee) ; Fedorová, Anna (advisor)
This bachelor´s thesis is focused on a deffered tax on income. The main part of the thesis is a tax calculation and a posting of deffered income tax in the first year of presenting financial data and also subsequent processes in following years. This calculation and booking is designed for a particular accounting entity Ltd.
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The Analysis of Tax Records in the Selected Company
Kutalová, Eva ; Ing.František Janáč (referee) ; Hanušová, Helena (advisor)
This thesis deals with the analysis of the present state of the company. This analysis is used as basis for making proposals for improving the current situation of the company. The theoretical introduction and the basic concepts definitions are included in the first part of the thesis. The second part focuses on the analysis of the current situation of the company. Suggestions for improvements are presented in the final section. Specifically, the solution for the transition process from tax records keeping to the accounting is designed due to the transformation the firm to a limited company.
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Trading of an exporting company in euro currency, minimizing the costs of payments and accounting
SMOLENOVÁ, Lenka
The aim of this thesis is to identify the problem areas of trading in euro, while focusing on search for options of reducing costs related to euro account management and business transactions in an exporting company. In the theoretical part, various risks of international business are explained. The next chapter focuses on the foreign exchange risk management, followed by a chapter dedicated to hedging against the exchange rate risk, especially forwards, futures, swaps and options. In the conclusion of the literary review, the accounting of financial derivates and foreign exchange differences is listed. In the practical part of the thesis, data from a specific company with object in sewing textile products are used. This company exports its products in the European Union countries; therefore, the invoiced currency is euro. The company is assessed from a general point of view, with remarking the descending trend in the number of its employees, and using data from income statements. Further assessment of the company was done using benchmark, when the company was compared to four other companies with the same object, located in South Bohemia. The company placed fourth. Furthermore, the risks connected to the international business of the company ABC, a.s., are identified, with measures being suggested which could eliminate these risks and reduce costs related to the fact that the company is export-oriented. The next chapter is focused on the survey of bank institutions and exchange rate companies and, as a consequence, on analysis which options could be offered to the ABC, a.s., company and what are the costs related to these products. To reduce the payment costs in the ABC, a.s., company, two alternatives are suggested. In case the company manager is risk-aversive, the option of a well-established bank institution is offered. In the second case, when the manager is a risk-taker and would opt for a more profitable exchange rate, the foreign currency company would probably be the choice. Since the company does not hedge against the foreign exchange risk, the currency forward is suggested as the hedging instrument. In conclusion, the way how to account such currency forward is stated. This means that this thesis will in fact serve as an internal directive draft for accounting forward, to be used in practice.
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Grants and their view in accounting
SMOLÍKOVÁ, Pavla
The main aim of this diploma thesis was to analyze the procedures for tender of grant applications, the evaluation of the possibility of their acquisition and to determine the process of gaining grants from accounting point of view. This work captured comprehensive process of gaining grants for the chosen company. Specific calls for proposals were selected and the projects´ grants were composed. Each individual project was evaluated according to the supplied criteria.
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