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Sponsorship, gifts and advertising - acounting and tax point of view
FICOVÁ, Andrea
This bachelor thesis is focused on accounting and tax point of view of sponzorship, gifts and advertising. In the theoretical part first of all I define the terms of sponzorship, gifts and advertising. Then I analyse the accounting of these costs. The last point of the theoretical part are the tax points of view of these costs. There I focused in particular on gifts from the point of view of donator and I describe in details the circumstances in which a physical or a juridic person can reduce the basis of taxation of legal gifts. In the practical part I describe how the sponsorship, gifts and advertising are accounted in Jednota, s. d. České Budějovice and I also describe who does Jednota, s. d. České Budějovice sponsors and which forms of advertising it uses. In the last point of the practical part I target the impact of gifts on the basis of taxation.
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Comparing process single entry bookkeeping in the programme ÚČTO and MONEY
FROLÍKOVÁ, Monika
The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.
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Accounting and Income Tax
Postlová, Jaroslava ; Müllerová, Libuše (advisor) ; Stejskal, Tomáš (referee)
The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.
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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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