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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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Analysis of the Accounting and Tax Cost
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Jančurová, Hana (referee)
Bachelor thesis deals with the tax and accounting costs. The thesis is divided into two parts - theoretical and practical. In the theoretical part costs are described, classified and their principles of accounting and impact on financial statements are also mentioned -- such as balance sheet, profit, loss statement and supplements to financial statements. The practical part is the mirror image of the theoretical part, but it is more focused on the practical aspect. It is an analysis of accounting and tax costs in a particular company with real data. The above analysis shows how the company divides the costs, at what cost accounts it charges, what costs are tax deductible and which ones are the non-deductible. Comparison of costs was carried out by cost categories in 2008 and 2009, and also the ratio of tax-deductible and non-deductible expenses for this period. The output of this work is a newly compiled chart of accounts.
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