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Renewable resources - financial, tax and legal aspects in the CR
SEKALOVÁ, Renata
The aim of the Bachelor thesis is to study, work and create transparent comprehensive view of the financial, legal, and organizational issues of the financial reporting of renewable energy in selected electricity market participants. The practical part is focused on the accounting process of production and purchase of solar energy. On two different model variants solar power plant operators are analyzed possible accounting operations. The last unit of this work is devoted to accounting reporting of energy trader positions. It focuses on the calculation of the purchase price and method of billing between energy producers and redeeming the trader accounts and price differences between the cleared entities and the market operator. In conclusion, it is recommended due to the extreme amount of tax documents received in quarterly stages of a modern form of accounting treatment - selfbilling.
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Effect of changes in legislation on the profitability of business in solar energy
EIBLOVÁ, Pavla
The main goal of my bachelor work is the characteristic of photovoltaics (solar energy) and its legislation. In the first part I have studied information about photovoltaics in Czech Republic and information about the operation of solar power plants and its types of supporting. The main theoretical part of the thesis is the collection of all laws related to solar energy, including the interconnection of individual laws to others, especially to the standards set by the European Union. Furthermore, I will describe the development of legislation during the years 2010 - 2012, which will be viewed in chronological order and actually collected from various sources in the form of short messages or selected passages of law and adapted to an effective review. The goal of the practical part of the thesis is to introduce the concretely selected photovoltaic power plants and to determine the impact of the "solar tax" on their business. I have used the chosen methods of financial analysis, value and bankruptcy models and profitability to analyze the impact caused by the changes in legislation. Last part is dedicated to review the achieved results.
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Purchase contract
VAŇÁSKOVÁ, Martina
The topic of thesis is the purchase contract. The goal was to give its complete description, as it´s the most common type of contract, and to address everything that is related to this topic. The partial goal was to compare the civil and commercial legislation concerning the purchase agreement as well as taking into account the new Civil Code. The thesis is divided into two parts, theoretical and practical. However, by definition it is clear that these two parts are interconnected and the whole work represents a complex text. The focus of the analysis is placed on a sample purchase contract. Individual provisions of the sample purchase contract are supplemented by commentary, which includes suggestions and recommendations as well as personal opinions de lege ferenda.
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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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Business plan
Kočí, Pavel ; Krause, Josef (advisor) ; Hladký, Jan (referee)
The field of photovoltaics and solar power stations in the Czech Republic have experienced a huge developement in the past years thank's to very favourable conditions for enterprising in this line. These ones have changed a lot from the year 2011 and caused large changes in the photovoltaics. This thesis deals with business plan focusing on realization of minor solar power station. The main goal of this thesis is to compare on the basis of indicators of efficiency investment appraisal the real project from the year 2010 with the same fictitious project from the year 2011 and thus to show the impacts of legislation changes which should prevent from further growth of solar power stations in the Czech Republic. In this work photovoltaics is presented also generally so that it could provide comprehensive view of this branch.
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The comparison of accounting methods of leasing under CAS and IFRS in
RÖSCHENTHALEROVÁ, Daniela
The aim of my bachelor thesis is The comparison of accounting methods of leasing under CAS (Czech Accounting Standards) and IFRS (International Financial Reporting Standards) in entity. The comparison is based on financial statements under IFRS and the CAS by the lessee, because here are basic differences. In CAS has a lessor an asset in statement and he depreciates it. In IFRS has a Lesbe because he takes the the economic benefits from an asset. In CAS must be used accruals in order to payments are in the correct and subject period. The basic part in IFRS is the present value of payments. Payment is allocated to amortization, which reduces fee and interest. IFRS shows actual amount of payments. CAS uses only one amount over the lease. Therefore, I think that IFRS in this view matches more closely the reality.
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Retail Accounting Dealing With Sale Groceries and Producing Delicatessen
NOVÁČKOVÁ, Alena
Bachelor thesis is focused on retail accounting specificity concerning sale groceries and producing delicatessen. The aim of this work is the identification of specificity which defines mainly expiration date, which shows stocks accounting, problem of stocks record and tax problems. Theoretical part deals with the accounting history and present time, its gist and functions, with stocks recording which is very demanding and useful. There are various ways of stocks accounting, acquisition and evaluation. Practical part is aimed at particular retail accounting, its description, processing system of accounting long term property and stocks. Stocks include great part of this thesis, because its record is demanding and needed. In retail with grocery specialties, big range and high turnover of goods are essentials exact and simple stocks recording. By delicatessen production the producer guarantees specifics of groceries mostly 24 hours. It means that all of production must be dispatched in the same day. If not it can get to big losses which decrease profit. The internal part of business is stocks recording. By stock recording a method which does not depend on turnover and assortment of store items should be used. The great part of stock recording forms goods overevaluation, in case, expiration date finish off.
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The accounting depreciation and the tax depreciation of tangible and intangible fixed assets
Vláčilová, Lenka ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech legislation. In the area of the tax depreciation the different concept called investment pool used in the economies of other countries is stated. Finally, the intended changes in the accounting legislation and the tax legislation in the following years are mentioned.
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The sale of the enterprise and of it's part
Dávidová, Lucia ; Martiník, Karel (advisor)
The main topic of this project is the sale of the enterprise or of it's part, from the point of view of taxes, law and accounting mainly. The main point is to explain fundamentals of the enterprise as the object of business-law relations, analyze the selling-transaction and it's image in financial accounting, from the point of view of the accounting and also in tax evidence of each participated part. With using the knowledge of financial accounting, I explained these questions at one complex example. This project shows, that the sale of the enterprise as the Equity acquisition is complex topic, in which to observe come specific rules, laws, clauses, public notices not only czech, but also international law is necessary, that could lead to a successful conclusion of this kind of trade.
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