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Didactic analysis of curriculum of wages in the subject Accounting on Business Academies
Čižinská, Markéta ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis deals with didactic analysis of payroll in the second concentric circle in the subject accounting at Business Academies. The thesis is divided into three parts: theoretical, research and my own draft of curriculum. The theoretical part deals with the specifics of the subject accounting, educational programs, and especially the didactic aspects of teaching about wages. In the second part, using questionnaires, I find out what methodology is used in teaching about wages by teachers in Prague and Central Bohemian Region, if they use teaching through problem solving or whether they work with real forms. I also focused on the student's opinion about their teacher's methods, how they would improve the quality of teaching or what didactic methods they consider to be the most effective. The last part contains my own draft of curriculum on wages in the second concentric circle, which is accompanied by explanatory examples, illustrative diagrams, examples of forms and it is completed by a summary example with the elements of teaching through problem solving.
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Payroll accounting in Kazakhstan
Mukhambetzhanova, Elmira ; Purina, Marina (advisor) ; Hora, Michal (referee)
Bachelor thesis acquaints the Czech readers with the accounting system in Republic of Kazakhstan which gained independence on December 16, 1991 and is still at the stage of reform and improvement. The aim is to assess the payroll issues of accounting and tax purposes. Work is divided into two parts - theoretical and practical. The theoretical part presents insights from the Labour Code and the law "On Accounting and Financial Reporting", which forms the basis for elaboration of the practical part. The practical part introduces analytically discussed various methods of calculations and accounting of payroll, comparing gross and net wages of the employee, and the impact of tax on the employer and employee determined on an example of a particular enterprise. The conclusion evaluates the status of the payroll department of the analyzed company where the basic knowledge needed in terms of wages is summarized, the main problems with the payroll system are identified and possible solutions are given.
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Payroll and processing in various accounting programs
MRÁČKOVÁ, Andrea
The study is concerned with personal and payroll administration in accounting software represented by Pohoda and EKONOM programmes. The theoretical part includes specification of the personnel management, definition of the wage and labour-law relations with legacy of Labour Code. The study proceeds with characteristic of the systems that are being used in the followed part. The practical part is mainly dedicated to analysis of these accounting software. Particular staffers, personal data, attendances and wages are step by step put into the programmes. It is followed the comparison of the outputs and the assessment of the programmes in a personal management estate. The work assesses rightness, clarity, price and harmony with Labour Code. There is pointed out the negatives of the programme in the finish part and the other way around, the positives of the software are underlined.
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Didactic analysis of curriculum on wages in the subject Accounting at business schools
Janovská, Lucie ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
This thesis deals with the curriculum on wages, which is taught in the subject Accounting at business schools. The first part of the thesis contains a theoretical characteristics of the subject of accounting, its objectives and interdisciplinary relationships. In addition, I focus on the statutory regulation on wages, the inclusion of the topic in the teaching, the possibility of using teaching aids and tools, as well as on the characteristics of concepts used in this subject. The second part is applied to the processing of this topic from the perspective of a teacher. It is a suggestion of a procedure for the interpretation of this theme in lessons Accounting at business schools. The analysis involves the interpretation of both the first and also the second concentric circle. There is also included a specific suggestion of the application of problem classes in the teaching curriculum on wages. The last part is the evaluation of the survey, which focuses the use of the concept of problem teaching in the subject Accounting at business scools in the Czech Republic.
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Controlling of personnel costs in a trade organization
Baňka, Marek ; Stránský, Jakub (advisor) ; Plachý, Josef (referee)
The thesis focuses on options mainly in operational management. It deals with requirements for successful management and values that operational management is supposed to gain. It also studies how the structure of budgeting should ensure to satisfy information requirements of the management. Compare the structure of personnel costs in budgeting and financial accounting system. The thesis describes a research of a functional tool that is supposed to fulfill information requirements for a quality personnel costs management in a trade organization.
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Digital Processing of Payroll Documents in accordance with German Legislation
Žižka, Jakub ; Kunstová, Renáta (advisor) ; Jakeš, Jiří (referee)
This thesis deals with archiving e-mail communication with attached accounting files in the environment of the German legislation at company ADP Employer Services. It also describes the laws which need to be taken into account and description of the product JobRouter. The aim of the thesis was on a detailed description of all processes related to digital archiving of payroll documents. Another objective was the description of key aspects of the German legislation, which must be taken into account in the system JobRouter. All these aspects had to be taken into account from the perspective from ADP and from the customer perspective. The work is divided into five parts. The first section describes the author's work for ADP and there is further elaborated the structure of work. In the second part is described in detail for ADP environment. The third part deals with all laws, standards and rules that need to be taken into account when the issue of payroll. In the fourth part the detailed analysis JobRouter are discussed in detail. The last part is the boot JobRouter evaluation and taken into account interaction with the law. The benefit of this work is describing the current state of archival documents in payroll for ADP. Also finding and describing all necessary laws to implement the new system JobRouter.
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Payroll accounting
Peroutková, Markéta ; Polák, Martin (advisor)
The main aim of this thesis is to explain what include payroll accounting. At the beginning of the thesis are mentioned facts of the payroll, furthermore there are kinds of working relationships. The following part is a pivotal area of the thesis, which is dedicated to salaries. There are the components of wages, kinds of wages and also mentioned facts from the health and social insurance. The last theoretical part is devoted to IAS 19.Practical part includes computations of wages in different situations.
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Payroll accounting according to the type of the employment contract
Šodková, Petra ; Svobodová, Bára (advisor)
The subject of the bachelor work "Payroll accounting according to the type of the employment contract" illustrates the impact of particular types of employment contracts defined by the labour code on the payroll accounting of a firm. The work is focused on matters of the social security, the health insurance and the income tax. The theory has been illustrated by sample examples coming from the practical experience of a chosen firm.
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