| |
| |
| |
|
Tax Burden in Construction Business
Holcmanová, Zdena ; Kocourková, Gabriela (referee) ; Chovancová, Jitka (advisor)
This thesis deals with selecting the appropriate form of financing of the acquisition of a long-term property of the company. It compares different forms of property acquisition, especially focusing on credit and financial leasing, and also follows their tax aspects. The thesis then looks for the option, which affects the tax base in the most favorable way. Finnaly, it recommends the optimal form of property acquisition.
|
|
Tax Burden in Construction Business
Holcmanová, Zdena ; Kocourková, Gabriela (referee) ; Chovancová, Jitka (advisor)
This thesis deals with selecting the appropriate form of financing of the acquisition of a long-term property of the company. It compares different forms of property acquisition, especially focusing on credit and financial leasing, and also follows their tax aspects. The thesis then looks for the option, which affects the tax base in the most favorable way. Finnaly, it recommends the optimal form of property acquisition.
|
| |
| |
| |
|
Management of trade receivables
Vodhánělová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.
|
|
Dept problems in Czech accountancy
Lužová, Jiřina ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This bachelor's work concerns itself with the issues of debts from the point of view of accounting. The content of this paper is a detailed specification of debts according to current accounting legislation in the Czech Republic. The paper covers general characteristics of debts and the principles of their correct billing, including the demarcation of settling relationships with foreign countries and also the issues of exchange rate differences in the debts area. Attention is also given to the high-risk and impregnable debts and their tools of capturing in accounting, more specifically to correcting the items and write-offs. This paper is also supplemented with the analysis of The Interpretation of the National Accounting Board regarding the debts and examples of its utilization in practice.
|