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Electronic circulation of accounting documents
Kremláčková, Kateřina ; Ďurianová, Gabriela (advisor) ; Hora, Michal (referee)
This thesis describes a circulation of accounting documents in an accounting entity, deals with legal requirements of the entire process and discusses it as a part of an internal control system of the entity. In connection with the theme of the work there are also defined legislative conditions for using information and communication technologies and introduced possibilities of involving these technologies in the process of processing of the accounting documents. Above all the electronic data interchange EDI and XML language are compared with invoice imaging. In a practical part of the thesis it is firstly described the current way of processing of accounting documents at ECE Projektmanagement Praha s.r.o. and its parental company ECE International Projektmanagement G.m.b.H. Based on this information there is presented an outline of increase of efficiency of the circulation of accounting documents in the subsidiary company in connection with implementation of an information system RDLWS.
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The Principle of Conclusiveness at Selected Accounting Entities
Chaloupková, Jana ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The subject of the bachelor's thesis is defining the principle of conclusiveness at selected accounting entities. In the theoretical part it deals with describing the public sector, specifies briefly the chosen accounting entities and their legislative arrangement. Further on it quotes conditions for keeping conclusive accounting with the emphasis on the inventorying. The practical part concentrates on keeping accounting in a specifically chosen municipality and its solution of the principle of conclusiveness. The conclusion of the practical part concerns itself briefly with the introduction of electronic devices in public administration.
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Rating of accounting functions information system Navision
Seifertová, Pavla ; Mejzlík, Ladislav (advisor) ; Ďurianová, Gabriela (referee)
This thesis deals with the book-keeping on the computer and accounting software evaluation. The theoretical part includes chapters about history of book-keeping, legal regulation related to book-keeping using ICT, impacts and risks of ICT on book-keeping and business information system. The knowledge from the theoretical part is used in the practical part, which is addressed to the evaluation of specific information system Navision.
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The influence of the founder on the quality of the financial statements of contributory organizations
Hejduková, Martina ; Svoboda, Michal (advisor) ; Ďurianová, Gabriela (referee)
The bachelor thesis deals with the function, economy and accounting of a contributory organizations. It focuses mainly on the analysis of the relationship between the founder and contributory organization. Thesis is divided into theoretical and practical parts. First describes the national economy with the characteristic of a non-profit organization. Further work is focused on contributory organizations and their specifics in the area of management. Another section is dedicated to accounting of contributory organizations and the analysis of founder influence in this area. Practical part of the analysis is made of the influence of the founder city part Praha 4 on the quality of informations in the financial statements of contributory organization kindergarten Voráčovská.
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Evidence of Accounting in a Computer-based Environment
Ďurianová, Gabriela ; Mejzlík, Ladislav (advisor) ; Králíček, Vladimír (referee) ; Pelák, Jiří (referee) ; Tumpach, Miloš (referee)
The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.
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Provisions as an instrument of prudence principle
Valešová, Pavlína ; Ďurianová, Gabriela (advisor) ; Bokšová, Jiřina (referee)
Bachelor thesis disserts on provisions as an instrument of prudence principle. Initially, generally accepted principles in accounting are defined with emphasis on prudence principle and its instruments. General specification of provisions is followed by the analysis of provisions according to Czech legislation and IFRS. In accordance with Czech legislation are specified all types of provisions, and also explained conditions on which some provisions influence the tax base. In IFRS, IAS 37 deals with provisions, contingent liabilities and contingent assets. Thesis focuses especially on differences between them and their valuation. Eventually both Czech legislation and IFRS are compared and main differences are highlighted.
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Comparison of the accounting display of leasing according to Czech legislation and the international standards IFRS
Doležal, Martin ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The bachelor thesis compares the methods of accounting embodying of types of leasing according to Czech legislation and International Financial Reporting Standards (IFRS). It primarily focuses on the effects of usage of various methods on the balance and the profit and loss statement of accounting entities. The paper specifies definitions, benefits, risks, classification and accounting display of types of leasing and the requirements for publication in final accounts of accounting entities. Czech legislation covers the tax aspects of types of leasing in light of income tax. The paper includes practical examples in which both the methods of embodying are demonstrated, as well as the conclusions regarding the effects of application of different accounting standards.
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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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Specifics of choice and implementation of a small firm's accounting software
Kubiš, Tomáš ; Ďurianová, Gabriela (advisor) ; Hora, Michal (referee)
The work contains information valuable for companies commencing a business and facing selection of new accounting software or for companies that are not satisfied with their current accounting software in the course of their business development and want to make a change. The introduction of my work summarizes legislative requirements for the form of accounting management. There are also illustrations of various forms of accounting management presented there. All methods are briefly described and their advantages and disadvantages are mentioned. There are also analyses of standards which the company should evaluate when choosing new accounting software. They indicate what the process of selection and implementation of accounting software involves in a small business. The next chapter illustratively presents classification of companies by their size. There is a characteristic of a small company, with a list of its advantages and disadvantages as well as strategies used. Last but not least the chapter presents a survey of strategies used by small companies and management structure of small companies. The practical part shows the process of selection and implementation of accounting software for a specific company.
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Tangible fixed assets according to Czech accounting regulations and IFRS
Martinovská, Aneta ; Ďurianová, Gabriela (advisor) ; Randáková, Monika (referee)
Purpose of this work is to compare tangible fixed assets according Czech accounting regulations and International Financial Reporting Standards (IFRS). This bachelor's thesis is concentrated on determination, valuation, depreciation and elimination of tangible fixed assets. The first chapter contains view of Czech accounting regulations and practical examples. The second part define theoretical interpretation in term of the International Financial Reporting Standards. In the next part are explained differences between accounting systems by way of examples. In conclusion are summarized basic differences.
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