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Directive of Business Entity to own Inventory
Malášek, Robert ; Riesner, Josef (referee) ; Fedorová, Anna (advisor)
Diploma thesis focuses on inventories from own operations in the Strojírny Prostějov, a.s. The first part of the work is focused on theoretical background related to this area. In the analytical section there is description of the procedures of the current valuation, accounting and stocktaking according to current internal guideline. The practical part of the thesis is a draft amendment to the current directive, which describes the valuation of inventories from own operations and booking from the year 2016 so that the company has fulfilled the requirements of the valid legislation on the true and fair view of its assets.
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Pricing of Building Activity from the Perspective of Accounting
Horák, Patrik ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of the bachelor thesis is a focus on pricing of several production outputs in a selected construction company, characteristics of the accounting unit and methods used for pricing as well as accounting of the operations related to construction activities.
The practical part includes brief characteristics of the selected construction company, accounting and pricing procedures for selected production outputs according to the information obtained from the accounting unit. It includes an analysis of pricing of some individual production outputs of construction activities that are divided into two phases. The results of the pricing are presented in tables with relevant comments. The conclusion summarizes the different processes and outlines some suggestions for possible improvement.
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Directive of Business Entity to own Inventory
Malášek, Robert ; Riesner, Josef (referee) ; Fedorová, Anna (advisor)
Diploma thesis focuses on inventories from own operations in the Strojírny Prostějov, a.s. The first part of the work is focused on theoretical background related to this area. In the analytical section there is description of the procedures of the current valuation, accounting and stocktaking according to current internal guideline. The practical part of the thesis is a draft amendment to the current directive, which describes the valuation of inventories from own operations and booking from the year 2016 so that the company has fulfilled the requirements of the valid legislation on the true and fair view of its assets.
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Daňová a účetní specifika ve stavebnictví
Šťastná, Petra
This diploma thesis deals with the tax and accounting specifics in construction industry. The work is divided into theoretical part and own work. The theoretical part is divided into tax and accounting. The tax part is mainly devoted to changes that occurred on 1 January 2012 when the reverse charge was introduced in the construction industry and illegal activity was enacted and accounting part analyzes specific items of balance sheet. The aim of the work is partially contained in the chapter "Vlastní práce" where is evaluated the impact of the reverse charge procedure on the cash flow of the recipient and the provider by classification of products CZ-CPA 41-43. It is also described the impact on the real company and the state budget. There is also evaluated the impact of employ the employee in employment and in the so-called "švarcsystém". In conclusion the theoretical and practical knowledge to lead to expressed the objectives of work which was to introduce measures that will lead to the elimination of the negative effects of the reverse charge and proposals that could lead to tax savings.
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Stock recording and related problems in a selected company dealing with food production
WERTHEIMOVÁ, Marie
The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.
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Accounting of short-term assets in Měšťanský pivovar Strakonice company
HANZLOVSKÁ, Jitka
The first chapter this work is devoted to general problem of inventory, its specification, assessing and accounting, stocktaking of inventories. I go into assets in International Accounting Standards (IAS/IRFS) also. The analytical part is devoted inventories in concrete manufacturing concern. I present their control, accounting and also their assessing. The dilemma of small assets, consignment sale and empties is very interesting that{\crq}s way I report this problems. In the synthetic part I suggest concrete analysis accounting of empties and control and accounting for consignment sale.
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