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Accounting of congress trade services
BASHCHEVAN, Yuliya
Congress tourism represents one of the most dynamically evolving areas of the travel industry. Over the course of several years the Czech Republic has become a very important congress destination not only in Europe but on a wordwide basis. Some of the positive aspects of the Czech Republic as a congress destination are its attractiveness as a tourist destination, its well-developed infrastructure, its perfect position in Europe (the heartbeat of Europe) and the security of the Central European region. All this means that the Czech Rebublic has all the presumptions to become a major congress destination. The target of this work is to refer to the particular business of the tourist trade and to analyse the accounting of a given corporation. The theoretical part of the work is given to the specific topics of the accounnting. It is clear that accounting is a very wide field so for this work was chosen the most interesting aspects of the subject. The practical part is focused on accounting and taxes methods that Congress Center XY uses to provide the veritable information about its economic situation. These methods were demonstrated on the basis of practical cases that turned up through the year 2009.
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Analyse the economy of Předín municipality
DOKULILOVÁ, Jana
The aim of this thesis is to analyse the economy of Předín municipality in years 2006 ? 2010. In the work there are described important changes in accounting and taxes systems, which were introduced by the public finances reform. The accounting of the municipality is also presented by practical examples. Information for treatment of the thesis are derived from accounting statements: balance sheet, profit and lost statement and Fin statement, which were provided by Municipal office Předín. The analyse is separated into several chapters. At first it deals with admitted and provided subsidies, which are the main part of the municipal financial management. The subsidies are granted from state budget as well as from European Union structural funds. Second part analyzes income and expenses in individual years. The influence of income and expenses is expressed by horizontal and vertical analysis. The last chapter focused on indicators of financial analysis, especially debt indicators, which are important for evaluation of minicipality financial health nad controled by Ministry of Finance of the Czech Republic.
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The Account Mistakes and Tax Evasion
VIKTOROVÁ, Martina
The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.
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Financial statements, treir structure and their predicative abilities
HADAČOVÁ, Petra
The objective of my bachelor thesis is development of financial analysis of the selected company. It was first necessary to characterize the financial statements - balance sheet, profit and loss account or income and cash flow streams or cash flow. In this work are mentioned and discussed items such documents and basic information on financial analysis. The practical part is devoted to specific indicators of financial analysis. The total assessment of its financial health is created by Altman bankrotního model. It also describes in detail the investment plan of the new training center, which the company wants to build on-site office. This plan is described by the figures and using SWOT analysis.
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Tax records and accounting from the viewpoint of accounting and taxes
SMIDKOVÁ, Jana
The aim of this dissertation was to compare tax records and accounting from tax and accounting aspects, based on a selected entrepreneurial firm that provides mainly services. This work focused especially on the comparison of differences in tax records and accounts keeping, and the incidence of tax burden of the tax-payer. Advantages and disadvantages of both systems were evaluated in connection to social and health insurance burden.
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Accountancy of Housing Co-operatives
FLEISCHMANNOVÁ, Petra
The aim of this thesis is to define the specifics of accounting treatment management and maintenance of housing stock and related activities in the housing cooperative. I chose two small housing cooperatives in Domažlice, where I have outlined particular specifics: accounting of services and rent, purchase of cooperative property, conversion of apartments into personal ownership, maintenance and technical improvements in residential buildings and the financial statements.
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Problematic Accounting Areas in Agriculture; Risks of Information Distortion in the Tax Return
VRÁNOVÁ, Eva
The objective of this thesis is to point out the problematic accounting areas in agriculture as well as evaluating how this area is dealt with by the observed company. Two typical areas are specified ? vegetable production and livestock production. The first part of the thesis deals with possible ways of livestock production accounting in accordance with the Czech legislation. On the other hand, the outlook of international accounting standards is also outlined, seeing the animals as a biological asset with regard to their specific qualities. The practical part defines the farming business, which provided the necessary information in the areas of animal records and accounting. The attention is paid to purchasing the animals, finding out and accounting their growth, accounting their assignment to higher build categories, their writing off and discard. Another area the thesis deals with is the issue of subsidies. The theoretical part primarily outlines how different types of subsidies are accounted from the point of view of the Czech legislation as well as the international accounting standards. As far as the practical part is concerned, the subsidies used by the company are specified along with the procedure of their accounting. Furthermore, an in-house directive elaborated by request of the accounting entity is a part of this thesis. The in-house directive defines the area of stock, which the company wants to account directly into the consumption. Therefore the applicable regulations are mentioned and the essential directive is created on the pattern of in-house directives.
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Methods and processes of accounting reserves of chosen accounting entity
MAJEROVÁ, Veronika
This Bachelor work attend to assessing and accounting inventory of a chosen company. Literature relating these questions and information from the chosen company were the main source of information. The theory background is focused especially on the audit of inventory and a theory of conduct of inventory. In this work, there are explained different methods, models and procedures of conduct of inventory. The theory background describes characteristics of inventory, accounting and assessing inventory.The practical part analyses audit and conduct of inventory in the chosen company. In the first place, I the company which I chose for my work, and I describes its activity. Next, I focused my work on the audit of inventory in this company, audit´s procedures. In the last part I described audit of inventory when buying, producing and selling. The work is closed by assessing methods which are used in this company.
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Process invoices in accountancy programs
FICOVÁ, Barbora
The aim of this bachelor thesis was to compare two accounting programmes for data processing on a PC focused on the invoicing and everything related to it. The first of the programmes was the economic system called Pohada by Stromware Ltd., the second processed programme was Stereo by the company Ježek Software Ltd.. There were examined and compared this accounting programmes and their difficulty, speed, print reports and others aspects. There were used these methods for comparison: job ranking method and points method. The main aim of these comparisons was to choose the optimal software.
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