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Assessment of the Accounting Software PUP
Kousalová, Pavla ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This thesis deals with the book-keeping on the computer and accounting software evaluation. The theoretical part includes chapters about history of book-keeping, legal regulation related to book-keeping using ICT, business information systems and the selection criteria for the accounting software. The knowledge from the theoretical part is used in the practical part, which is addressed to the evaluation of specific accounting software PUP.
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Rating of accounting functions information system Navision
Seifertová, Pavla ; Mejzlík, Ladislav (advisor) ; Ďurianová, Gabriela (referee)
This thesis deals with the book-keeping on the computer and accounting software evaluation. The theoretical part includes chapters about history of book-keeping, legal regulation related to book-keeping using ICT, impacts and risks of ICT on book-keeping and business information system. The knowledge from the theoretical part is used in the practical part, which is addressed to the evaluation of specific information system Navision.
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Business Property - tax and accounting aspects
ANTOŇŮ, Ivona
In this Bachelor{\crq}s thesis I have examined the issue of business assets while focusing on the aspects of taxation and book-keeping. The objective of this work is an analysis of the limits of business assets in accordance with valid Czech legislations and the application of book-keeping and taxation consequences in practical terms of changes in business assets. The theoretic section characterizes business assets in terms of physical and legal entities, the company{\crq}s proprietary structure, which is dividend up according to valid account curricula for entrepreneurs that keep accounts. I have also included a preview of the question of asset assessment as well as limiting the methods of acquiring and liquidating tangible and intangible long-term assets and describing what the term joint property of spouses means pursuant to the Civil Code. I have also focused on the question of changes in business assets {--} in specific terms the methods of transferring business practices from a physical entity to a legal entity, the methods of transforming the company by division, the execution of a decision inflicting company share in a company and cooperative, and the termination of business practices of a physical entity. I provide information about taxation records and taxes designated by lump-sum amounts. In the practical section I develop the proprietary structure of a select legal entity and apply the results of the analysis of changes in business assets to this legal entity {--} the acquisition of long-term tangible assets, the sale of assets, and the depreciated price of assets in terms of the Income Tax Act. I also mention the question of acquiring tangible assets in the form of financial lease with the subsequent purchase of leased matters as a general opportunity of tax optimization, which is also applied to the select legal entity. I also mention the capital accession of a German company, which was selected by the legal entity mentioned above for the expansion and improvement of quality of offered services.
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Audit the small company
FRAŇKOVÁ, Lenka
This student work contains description and application of complete audit works. This student work is divided into two parts, the theoretical and the practical one. In the theoretical one I was interested in basic principles of audit, such as definition, functions, legal requirements and detailed actions during the whole process of audit. All mentioned procedures are applied in the practical part of my work. The true and fair view, especially whether financial statements present fairly in all material respects the assets, liabilities and financial position of the audited company, Company{\crq}s acting in accordance with law and verification of audit documentation are the main goals of the student work.
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Audit In The Small Entity
FRAŇKOVÁ, Lenka
This student work describes auditing of accounts. In Czech Republic, the discipline is very young and is still in the continuing process of development. The student work is divided into two parts, the theoretical part and the practical part. I was interested in basic principles of audit, such as definition, functions, legal requirements and process of audit in the theoretical one. These processes are applied in the practical part of my work. In this part I provided more detailed information about the company and after that I applied the procedures to perform the whole company audit.
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Financování a účetnictví občanských sdružení v konkrétních podmínkách Českého atletického svazu
Schindlerová, Zuzana ; Takáčová, Hana (advisor)
The aim of this bachelor`s essay "Účetnictví a financování občanských sdružení v konkrétních podmínkách Českého atletického svazu" is characteristic of civic association. The first part is focused on civil associations, their basic definition and mainly in what way is regulated their activity and bookkeeping. The second section is interested in concrete civic association Český atletický svaz (futher only ČAS). Analyse his history, activity, conditions of membership and organization structure. In the practical part of my work deals with analysis of the Českého atletického svazu in the years 2006-2009.
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ACONTO - Evaluation of accounting software
Šálková, Renata ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The final thesis deals with computerized book-keeping and accounting software evaluation. The thesis is devided into 5 chapters. The initial four chapters are focused on history of book-keeping, legal regulation of computerized book-keeping, ICT impact on book-keeping and accounting software selection criteria. The last chapter is dedicated to the evaluation of the specific accounting software ACONTO.
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Proper accounting on-line system – www.onlineucto.cz
Přikryl, Vladimír ; Zouhar, Tomáš (advisor)
The basic theme of this bachelor's thesis is on-line book-keeping. The theoretical part is focused on comparsion of main advantages and disadvantages of this way of a book-keeping and to identify its main errors and limitations. The practical part is focused on description of own book-keeping system www.online-ucto.cz and illustrates how to use advantages and decrease disadvantages of on-line book-keeping.
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