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Accounting, tax and legal context of closing works
Koutná, Edita ; Dvořák, Martin (advisor) ; Janhubová, Jaroslava (referee)
The bachelor thesis titled Accounting, tax and legal context of closing works in the first part describes the individual steps before preparation of the financial statements. Thesis also compares these steps from the accounting and tax point of view according to the valid legislation. The accounting part focuses on the accounting policies and responsibilities that arise at the end of the accounting period and the accounts way of recording the relevant transactions into the accounts. The tax section discusses the conditions and rules for the tax deductibility of accounting items in the tax base. At the end of the thesis there are presented cases where the ambiguity of the interpretation of accounting and tax legislation had to be solved by a court and further possible lessons from these cases for the future similar situations.
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Accounting and tax implications of provisions
Stegbauerová, Jana ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
The bachelor thesis on the theme Accounting and tax implications of provisions focuses on the problem of provisions in the Czech accounting and tax legislative, definiton and analysis of the impact on gross profit and tax base. In the first part of the thesis legislation and treatment of accounting provisions and tax provisions are described. In the next part there is described the difference between tax and accounting implication in case of calculation of net profit and tax base. This theoretical knowledge is applied in the analysis of existing Czech company. There are analysed all the provisions which the company presents in its financial statements and notes for the accounting period.
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Partnerships and capital companies - accounting and taxation connections
Hejlová, Veronika ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.
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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Accounting and tax aspects of employee benefits
Kudláčková, Kristýna ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
The thesis is dedicated to the exploration and analysis of the implementation of employee benefits such as the types of benefits provided by employers to employees according to Czech accounting and tax regulations. In the theoretical part deals with the topic of employee motivation at the work and describes the best known motivational theories. It tries to highlight the interconnections of social policy, evaluation and remuneration system with the level of employee satisfaction and its impact on the quality of work performance. Employee benefits are a modern tool of personnel policy to reward, motivate and satisfy employees. From the other side, they could be considered as a legal tool to reduce the tax liability of the employer. The main focus in this work is devoted on accounting and tax system, which is displayed on a selected group of benefits with illustrative examples. The practical part is focused on the exploration of application of employee benefits in the specific company and on the basis of their analysis assesses their impact on job satisfaction. Based on the information is quality of employee benefit system in the company assessed and at the end of the thesis brings some possible recommendations for improving.
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The principle of prudence and its impacts in czech accounting
Rohnová, Tereza ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
This bachelor thesis deals with the prudence principle and its impacts mainly outsite the preview of the czech legislation. The theoretical part is consists of description of accounting principles focused especially on the prudence principle and the principle of true and fair view. It is also consists of detailed description of prudence principles impacts and their forms in czech accounting system. In the practical part, there is shown how the company Kofola a. s. deals with the prudence principle based on their accounting statements.
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Tangible fixed assets in Czech accounting regulation and International standards
Vojířová, Tereza ; Janhubová, Jaroslava (advisor) ; Janhuba, Miloslav (referee)
In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real company, which is governed by the Czech accounting legislation.
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Inventories in company focused on machinery industry
Stržínková, Veronika ; Janhubová, Jaroslava (advisor) ; Pakšiová, Renáta (referee)
The diploma thesis is focused on inventories accounting in the company ŽOS Trnava, a. s. Part of the thesis deals with inventories in general, classification, valuation, provisions and disposal of inventories. The thesis describes internal and external audit process, including audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The scope of the diploma thesis is to describe inventories, internal audit and the audit process regarding the inventories, and to apply the theoretical knowledge on the real company.
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Accounting and tax specifics in the hotel industry
Nováková, Kateřina ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Thesis on the topic of Accounting and tax specifics in the hotel industry explains accounting and tax procedures that may occur in this specific sector. At the beginning is shown the history of this industry, number of accommodation in Czech republic etc. Further this thesis describes the laws of hospitality and related services. Followed by a section dealing with accounting issues, explanation of some procedures and on the following part, which describes the impacts of VAT and income tax in hospitality. Last part is devoted to practical demonstrations of several accounting transactions of specific entity.
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Overdue receivables - accounting and tax legislation
Lichková, Iveta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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