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Internal Guidelines of KAROSERIA, a.s
Matušů, Romana ; Melichar, Radim (referee) ; Hanušová, Helena (advisor)
The bachelor´s thesis is concerned with the issue of inventory recording for selected company. It concretely focuses on creation of intradepartmental directive for stocktaking of assets. Furthermore the thesis deals with the directive, which regulates cash in the company. The outputs of the thesis are proposals of the directives, which have been proposed in accordance with legislative conditions and specific needs of companies.
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Receivables at a Corporate Enterprise
Staňková, Martina ; Chládková, Jana (referee) ; Fedorová, Anna (advisor)
The bachelor´s thesis focuses on problems connected with receivables at a corporate enterprise. On the basis of results of performed analysis in the selected company was proposed how correctly from the point of accountancy treat receivables after the period of maturity in such a way to the statement of account of the company provides an accurate and fair view about the accounting object and the financial situation of the company.
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Proposal of Internal Guidelines for a Municipality
Pandulová, Petra ; Martina,, Újezdská (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
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Intercompany Directions, Creating in the Condition of the Selected Firm
Bláhová, Veronika ; Jenčo, Josef (referee) ; Hanušová, Helena (advisor)
The bachelor’s thesis deals with problems of internal directives in company Kili, s.r.o. Mainly it focuses on directives for stocktaking of assets and circulation of accounting documents. The target of the thesis is concept of specific internal directives which will abide by actual valid legislation and regulations and which defines and ensures the same procedures for methods of performance stocktaking of assets and circulation of accounting documents in whole company.
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The Stocktaking as the Instrument of Substantive Control of Accounting
Černohlávková, Pavla ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis is focused on the stocktaking of assets and liabilities. Duty to conduct stocktaking is assigned by law. The objective of this bachelor thesis is to clarify issues of stocktaking, to describe its process and to demonstrate its impact on accounting. The theoretical part explains the basic concepts and mentions documents of stocktaking. It describes the whole process of stocktaking focusing on selected components of assets and liabilities. The practical part applies theoretical findings by example of a fictitious company. It confirms a hypothesis that the process of stocktaking substantially influences the balance sheet total and profit/loss of accounting entity. The stocktaking enables to compare true balance with accounting balance and to correct found discrepancies. It is an essential part of accounting entity which should pay enough attention to it.
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Accounting and Stock Valuation in the Chosen Accounting Unit
ČUŽNOVÁ, Radka
The aim of this bachelor thesis is to find out what influences the profit and loss and how. This thesis is focused on the issue of stock in the accounting unit, its characteristics and the stock accounting, which has been updated by legislation in the year 2016. The stock is not classified only from the financal accounting point of view, but also from the point of view of management accounting for example stock valuation. Also from the point of view of corporate finance, where stock is used to solve the need of current assets which is important to ensure the fluency of production operations. Stock valuation and stock accounting is applied to a firm, which was founded as a security service. Until this day it has expanded into larger company which includes assembly and sheltered workshops, logistics and warehouses. The chosen company is horizontally analyzed. It means that book entries in financial statements are compared on the basis of annual changes. On the company is also used financial analysis of chosen indicators that are linked with stock. Both analyses are used on three-year period. Final part of this bachelor thesis is focused on stock-taking and discovered stocktaking differences.
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Proposal of Internal Guidelines for a Municipality
Pandulová, Petra ; Martina,, Újezdská (referee) ; Zábojová, Lenka (advisor)
Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
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Internal Guidelines of KAROSERIA, a.s
Matušů, Romana ; Melichar, Radim (referee) ; Hanušová, Helena (advisor)
The bachelor´s thesis is concerned with the issue of inventory recording for selected company. It concretely focuses on creation of intradepartmental directive for stocktaking of assets. Furthermore the thesis deals with the directive, which regulates cash in the company. The outputs of the thesis are proposals of the directives, which have been proposed in accordance with legislative conditions and specific needs of companies.
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