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Accounts receivable from legal, accounting and tax perspectives
Bednaříková, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Stock records in different accounting programme
MARKOVÁ, Veronika
The aim of bachelor thesis was to compare the records held by the various accounting programs. Identify the differences between the selected programs to determine their advantages and disadvantages. It was therefore essential to examine the selected programs and learn how to treat them with users manuals. Then it was necessary to find out what the selected entity from the program requires.
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Influence of taxes on true and fair view of the accounting
Müllerová, Michaela ; Rauš, Jiří (advisor) ; Němcová, Lenka (referee)
The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
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Implements of prudence principle in accounting
Erhartová, Jitka ; Randáková, Monika (advisor) ; Cardová, Zdenka (referee)
The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
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Impairment of Assets
Procházková, Lenka ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
The thesis is divided into two main parts. The first part is focused on the impairment of assets according to czech law, the second part focuses on the impairment of assets under IFRS. In both parts there is short chapter about valuation, followed by chapters: depreciation, impairment of longlived tangible assets, longlived intangible assets, inventories, receivables and financial assets. In the IFRS part there is also described impairment of assets held for sale.
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Receivables management
Hloupá, Lucie ; Janhuba, Miloslav (advisor) ; Cardová, Zdenka (referee)
The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin, classification, ensurance and recovery. The end of this work characterizes process of receivables management in the concrete firm, its assessment and proposals for streamlining this process.
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Preparing of the company on final accounts
Dvořáková, Eva ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
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The principle of prudence in the financial statements
Žohová, Alena ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
In the Czech accounting standards is defined only a general obligation of entities to account for the reduced value of the property and there is no contained detailed instructions for calculating impairment. In contrast, international accounting standards contain detailed requirements for impairment tests. It specifies when and how tests assets, how to account for impairment losses and indicate the conditions for reversal of these losses.
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Receivables
Bastlová, Soňa ; Polák, Martin (advisor)
The first part of this thesis deals with the way of recording in accountancy, valuation and categorization of receivables. The second part focuses on the way of accounting recording of exchange differences and the capitalization of liability to creditors. The third part provides a legal, accounting and tax view of the most frequently used securing of receivables. The objective of the fourth part is to analyse the impact on creation of bad debt allowance and write-offs of receivables to the tax base and their accounting. The final section provides us with an insight into valuation of receivables in terms of IFRS. Each chapter consists of a theoretical and a practical part. The practical part includes schematic examples.
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Use of the estimation method in the enterprise Pražské vodovody a kanalizace, a.s.
Veselá, Ilona ; Randáková, Monika (advisor)
The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.
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