|
|
Assessment of Financial Statements Prepared according to Czech Legal Regulation
Mrhová, Tereza ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
The theoretical part of the bachelor thesis is dedicated to closely analyze professional publications that explain description of work and operation of Financial Statements prepared according to Czech Legal Regulation.
In the practical part the author deals with form of Financial Statements
for the fictitious company. At first the author clears up some of the accounting
cases in the Financial Diary and then he explains and bills those cases to individual synthetic accounts. After that he calculates closing balance of Balance Sheets accounts
and final state of result accounts. Then he bills that at closing accounts.
Next the author counts profit and income tax of the company. He writes every synthetic accounts and profit with income tax in to Balance Sheet and Statement of profit
and loss. In the end of the Practical part the author writes about profit distribution
of company in the next accounting period.
The end of the bachelor thesis is focused on valuation and description mistakes
of Financial Statements.
|
|
|
Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation
Adamec, Jakub ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
Bachelor thesis Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation is focuses on classification and valuation of tangible and intangible assets according to both methodologies. Bachelor thesis consists of theoretical and analytical part. The theoretical part defines basic principles of valuation, classification, and amortization of the tangible and intangible assets under IFRS and Czech accounting legislation. The analytical part of the thesis consists of two model examples. The first example focuses on the difference measurement and recognition of fixed assets in the event of distribution of payments for long-term assets into three payments at different times. The second example focuses on a comparison of intangible assets in the event that the technical improvements, along with licenses to use intangible assets.
|
|
|
Assessment of Wages and Reinbursment in a Chosen Company
Knapíková, Jana ; Lörinczová, Enikö (advisor) ; Stárová, Marta (referee)
Content of the Bachelor thesis is an analysis of the issue of the reward system in the sphere of public administration and services and in the private sector. In the theoretical part are described in detail the specifics of the remuneration in the business and non business sphere. There is the method of calculation of the wages, payments of social and health insurance. There are described benefits and their important role in the pay of employees.
In the practical part is described in detail the method of remuneration and options of motivation of employees for the selected organization. For the purposes of this Bachelor thesis is selected the organization of non business sphere North Bohemian Philharmonic Teplice.
Finally, the work is the evaluation of the organization's reward system, an explanation of the advantages and disadvantages of the system of remuneration.
|
|
|
Optimization of Conversion Process of Financial Statements Compiled in accordance with Czech law regulation to Financial Statements by IFRS
Novotná, Dagmar ; Stárová, Marta (advisor) ; Marta, Marta (referee)
As the name of the thesis suggests, its main objective is based on the optimalization of financial statements prepared pursuant to Czech precepts of law to financial statements pursuant to IFRS (Internation Financial Reporting Statements). The main objective was achieved by partial fulfilment of the objectives, which include analysis of the key differences between the financial statements of the two mentioned accounting systems.
Withdrawals were mainly from the accounts and financial statements of the enterprise of SXX s.r.o., the accounting and consolidation of the company´s internal standards and guidelines consolidated whole. The company is a part and an entity of consolidated whole who is one of the world´s leading system suppliers of carton packaging and filling machines for beverages and food. The company transforms dates from its accounting system in the consolidation package, which also operates the parent company. In the light of the analysis were finally processed separate financial statements of the company under both laws.
The contribution of the thesis is as outlined in the foundations of theory and practical examples of recognition of selected operations on the actual company, their transformation and the final recognition by the two accounting system.
|
|
|
Evaluation of The Transition from Tax Records to Accounting System in The Specific Enterprise
Tůmová, Jana ; Stárová, Marta (advisor) ; Jana, Jana (referee)
The thesis is focused on the analysis of the transition from tax records to accounting system. The aim is to define the terms of the transition from one type of economic activity to another and theoretical analysis of this transition in order to model the change on a particular economic entity.
The first part focuses on the general theory of tax management, accounting system and the definition of economic activities and their presentation. Following the analysis of legal standards and professional literature, a draft of the individual process steps has been drawn for the implementation of transition of an economic entity.
The second part of the thesis is focused on the application of information obtained on specific existing economic entity. The aim is to implement the transition from tax records to accounting system with full completion and the possibility to launch the operation of the accounting system in the following tax period.
The final part offers the evaluation of the transition from tax records to accounting system examined from the perspective of a tax entity, the government authorities and the public. There are illustrative financial statements included in the thesis as practical insight.
|
|
|
Review of Entity Financial Statements Compiled According to Czech Law Regulation
Chochlíková, Lucie ; Stárová, Marta (advisor) ; Jana, Jana (referee)
The diploma thesis evaluates the financial statements of a particular business establishment according to the Czech legislation. The theoretical part of the diploma thesis explores Czech and foreign information sources which are necessary for the preparation of the practical part of the work. The legislation related to the financial statements and accounting are specified there. There are also described various steps that are indispensable for the financial statements preparation. The practical part of the work evaluates the financial statements in a specific business establishment and shows problematic parts in particular preparation steps of the financial statements and proposes improvements of this procedure.
|
|
|
Consolidated financial statements
Šimpach, Martin ; Seidl, Ladislav (advisor) ; Stárová, Marta (referee)
Bachelor thesis describes what's consolidated financial statements. Explains the difference between financial statements prepared for one company, called the Individual Financial Statements, and the financial statements prepared for a group of companies called the consolidated financial statements. Describes relationships between companies according to the degree of influence: decisive influence, associates, joint influence kinds of companies: parent company, joint venture, associated company. Work includes how these notions are looking to Czech laws and international standards. There are the types of laws relating to the consolidated financial statements: Czech laws and internationally accepted accounting standards. Then there is that companies are required to prepare consolidated accounts and which companies are required to submit to her, approaches to consolidation: the ownership approach, general user access and combined approach and which methods based on them. The thesis contains theoretical procedures to establish the various methods of consolidation, integration method, and the equity ratio. The practical part is presented by each method one practical example.
|
|
|
Assessment of Inventory-taking in a Chosen Company
Daniová, Martina ; Lörinczová, Enikö (advisor) ; Stárová, Marta (referee)
This bachelor´s thesis is devoted to the inventory of a particular entity. The first part is focused on the definition of basic theoretical assumptions inventory. It contains default stocktaking definitions, legislation, course of particular phases and settlement of stocktaking differences. In the practical part are characterized elementary features of the company and is described the process of its stocktaking. In the final part of thesis, the company's inventory is evaluated on the basis of theoretical assumptions set out in the first part.
|
|
|
Comparison of Accounting and Tax Asspects of Financial Lease and Acquision of Fixed Tangible Assets with Bank Loan
Procházka, Tomáš ; Stárová, Marta (advisor) ; Martina, Martina (referee)
This bachelor thesis discusses a long-term tangible asset and its financing possibilities, especially the possibilities of financing from sources that are not owned by the company. That means mainly financial lease, operating lease and loan.
The theoretical part is based on the studied literature that describes the laws that must be followed when negotiating lease or a loan.
The thesis furthermore describes the history of financial lease, as well as the functioning of financial lease and classification of financial lease.
Much of the bachelor thesis is devoted to highlighting the distinction between financial lease with the obligation to purchase the object of leasing and financial lease with option to purchase the object of leasing. This topic is devoted to a large piece of the practical part, where everything is explained by using a model example.
|
|
|
Accountig Treatment of Specific Cases in Limited Liability Company in CR
Červinková, Barbora ; Stárová, Marta (advisor) ; Seidl, Ladislav (referee)
This bachelor thesis is focused on the accounting practises of specific cases in business company, specifically in the limited liability company in accordance with Czech law. The work describes the characteristics of this legal form, the conditions for the establishment and creation, organizational structure, the relationships between the company and shareholders and capital operations with a focus on the economic outcome. The practical part analyses concrete limited liability company, starting with the performance of the company by using the basic data, open the accountancy books and accounting processes in the concrete limited liability company. The central part of practical part is compile summary of the structure of property, sources of financing, income and expenses resulting from the balance sheet and the profit and loss account for the reference period. The end of this bachelor thesis is evalueting the situation and compare the ascertained results.
|
guest ::
RSS feed.