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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Payroll accounting
Fürbachová, Helena ; Bokšová, Jiřina (advisor) ; Lišková, Vladimíra (referee)
The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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Payroll accounting
Himlová, Markéta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation in recent years.
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Payroll accounting
Konopíková, Monika ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes for the next years.
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Wage problems from accounting and tax view
Malá, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.
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