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The issue of operative lease
Matušová, Tereza ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The focus of this bachelor thesis is on operative lease, primarily from the providing company's point of view. The thesis elaborates on its accounting and how the process works. It will also explain important relevant points, such as legal advantages and disadvantages of why you should buy cars on operative lease. The aim of the thesis is to help with understanding the accounting of the two most common types acquisition of the object of the operative lease in everyday life. All theoretical knowledge is applied to practical real-life examples.
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Calibration of angular encoder
Šindelář, Michal ; Klusáček, Stanislav (referee) ; Beneš, Petr (advisor)
This master’s thesis deals with calibration of incremental encoders. Introduces basic principles and terms in the field of rotary encoders and its calibration. The first part describes angular displacement sensors. Especially it focuses on optoelectrical incremental encoders. It also includes market research of very high-accuracy encoders. The second part contains description of precision calibration techniques with uncertainty to the thousandth of an arc-sec level. In the last part, the development of a calibration stage is presented and consequently the error map of an encoder is obtained.
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Frequency-to-Voltage Converter
Šindelář, Michal ; Bejček, Ludvík (referee) ; Beneš, Petr (advisor)
This bachelor’s thesis deals with the issue of the transfer frequency to voltage focusing on dynamics and accuracy. The goal of this thesis is the design and implementation of the converter based on the input arguments. The graph evaluates the tradeoff between dynamics and accuracy. It is possible to choose a more suitable solution to transfer frequency to voltage for the specified requirements.
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Necessity and impact of the alteration of the trading result to the tax base
Slunečková, Eliška ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis deals with the connection between accounting and tax approach to the alteration of the trading result to the tax base and with its impact on the accounting. The particular parts of the thesis describe the accounting and taxation point of view on the business activity, some of the items altering the trading result and deferred tax as the consequence of the different accounting and tax approach. The last part presents this topic in practice using a model example.
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Accounting and tax consequences of financing a car by leasing and consumer credit
Klimková, Kateřina ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
This work focuses on accounting and tax consequences of financing a car. These forms of financing are leasing and consumer credit. The issue is recorded at a theoretical level, the work describes characteristics and kinds of forms of financing and points to accounting and tax aspects. Theoretical knowledge is applied to an example of specific payment schedules of financial leasing and consumer credit from a leasing company. The example illustrates accounting and tax impacts and compares both types of financing. As a result, the consumer credit is intended for more favourable form of financing in this particular example, but this statement cannot be applied in all cases, because the course of financing can be affected by several variables aspects.
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Equity in the Joint-stock company
Vaškovič, Miroslav ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor's thesis deals with the Equity in the Joint-stock company from the perspective of the Business corporation act and Czech accounting system. The first part contains a brief characteristic about a Joint-stock company and interprets its status among other forms of business. The second part examines components of an Equity and operations with it from the perspective of the Business corporation act and Czech accounting system. The third part analyses Joint-stock companies with a focus on reporting of Treasury stock and Paying of prepayments on dividends in these companies.
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Comparison of regulations governing financial statements of a small business
Krhůtek, Michael ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the financial statements of a small business from the perspective of two accounting regulations - Czech GAAP and IFRS for SMEs. The aim is to acquaint the reader with alternative rules for financial reporting of small businesses and to present the main differences compared to Czech GAAP. In the beginning the thesis deals with the definition of business. Another chapter includes performances of both regulations and their view of small business and the requirements of its financial statements. The climax of the work is an example whose assignment is based on the actual financial statements and to which the reader can see what differences may occur using other accounting rules.
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Micro accounting units in the Czech Rebulic and Slovakia
Dvorská, Helena ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis is focused on accounting units on micro level in the Czech republic and in Slovakia. The objective is to compare accounting and record keeping of the accounting units in both countries. Since these accounting units came into existence in both countries after the accounting law amendment, the introductory chapter of the thesis is dedicated to a brief introduction to these units. The units themselves are examined separately into Czech units and Slovak units in the next chapters of the thesis and their accounting and record keeping methods are thoroughly analysed. The final accounts of selected accounting units are examined at the end of this thesis.
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Specific Types of Equity Financing
Dlask, Lukáš ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis is focused on functions and reporting of equity in compliance with an amendment to the Act of Accounting effective from 1st January 2016. The main part describes possibilities of financing capital companies by additional payments in equity and silent partnership. The theoretical part gives emphasis to current legislation and analysis of accounting and tax consequences. Chapters are extended by practical examples with bookkeeping in a view of the company and the partner/shareholder. The empirical part analyses the capital structure of selected companies.
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