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Valuation of Long-term Assets for the Selected Entity
Karlovcová, Barbora ; Štáfek, Pavel (advisor) ; Libor, Libor (referee)
The main aim of this bachelor thesis is to assess whether the method of long term assets valuation at the specific business subject is consistent in accordance with the law in the Czech Republic. The valuation of long-term assets and its related depreciation is based on the various text reviews. The literature review also includes basic characteristics and division of long-term assets, the ways of their acquisition and the types of valuation used in assessing those assets.
The main part of the thesis focuses on the description of the specific business subject and on the types of assets owned by it. The obtained theoretical data are then being applied to the assets of the specific business subject at the end of the thesis, followed by the evaluation of the results together with the suggestion for optimization.
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Methods of Valuation of Fixed Assets in the Company
Válová, Věra ; Janáč, František (referee) ; Pernica, Martin (advisor)
The bachelor´s thesis is focuses on specification of methods of valuation of fixed assets in the company. The bachelor´s thesis describes especially methods in accounts, in taxes and compares influences, benefits and disadvantages in appreciating in Czech accounting regulations. The bachelor´s thesis specifies partly problems of valuation in historical costs and specifies possibilities according the International Financial Reporting Standards (IAS/IFRS).
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
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Calculation of the Purchase Price by the Investor
Bilová, Jana ; Comorek, Martin (referee) ; Marková, Leonora (advisor)
This master thesis is focused on the draft procedure for the compilation of the purchase price of a building by the investor and the impact of the height of this price on the period of the recovery of investment. The basic content of this thesis is the making out of the optimal purchase price for the investor in accordance with the lowest purchase costs but also with regard to the minimisation of the risks connected to the breach of the obligation of the contractor. Further in this thesis there is made a research of the influence of the purchase price on the recovery with the help of the economic effectiveness indicator – net present value (NPV – Net Present Value). The theoretical part of this thesis is applied to a case study – the property of a sales hall.
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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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The importance of leasing in the truck-transport company
BOČANOVÁ, Jana
The theme of this bachelor thesis is ?The importance of leasing in the truck-transport company?. The target of my work was to characterize, compare and evaluate advantages and disadvantages of financial and operative leasing, at first from theoretical point of view and later use the gained knowledge and apply it in the practical part, in which I dealt with the importance of leasing in the company Autodoprava Hanzalik s.r.o.
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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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