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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Depreciation plan of an accounting unit
Zedková, Pavla ; Bohačík, Pavel (referee) ; Fedorová, Anna (advisor)
In bachelor´s thesis I deal with the issue of fixed asset depreciation. The main part of thesis is attended to a practical example. It´s a creation of new depreciation plan of accounting entity Provádění staveb Olomouc, s. r. o. The result of thesis is creating of new depreciation plan with accounting depreciation quantification. This quantification isn´t include in current depreciation plan of accounting entity for only using the tax depreciation.
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Directive on long-term Property
Kudiovský, Stanislav ; Křepelka, Karel (referee) ; Fedorová, Anna (advisor)
The Bachalor Thesis treats the issues of internal directives needed for administration of accounting. The mening and purpose of internal directives are stated. The Thesis also contains a classification of long-term tangible and intangible property. An accounting unit are described in the practical part of the Thesis. A suggestion of a new internal directives for long-term property is presented in the conclusion.
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Účetní a daňové aspekty trvalého snížení ceny dlouhodobého majetku
Dovrtělová, Aneta
Dovrtělova A. Accounting and tax aspects of permanent price reduction of fixed assets. Bachelor thesis. Brno: Mendel University,2022. The bachelor thesis deals with the accounting and tax aspects of the permanent depreciation of fixed assets. The aim of the thesis is to evaluate the depreciation methods used for fixed assets and to find appropriate solutions for the depreciation schedule for a given company, taking into account the profit or loss and the tax base. The first part of this paper takes form of a literature review. In this literature review, fixed assets are defined and specific depreciation methods, their recent changes and calculation methodology are analysed. The second part of this thesis is analytical. In this part, the specific depreciation in the selected company is compared with the versions of depreciation calculated earlier in this thesis. Then the results of this comparison are evaluated and possible changes in the depreciation schedules are suggested from an accounting and tax perspective.
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Fixed assets in terms of accounting and tax
MICHALČÍKOVÁ, Lucie
This bachelor thesis is focused on fixed assets from an accounting and tax point of view. Its goal is to analyze the acquisition, accounting, valuation, disposal and, in particular, depreciation of fixed assets. These theoretical findings are further applied in the analysis of a specific company in the practical part of the work. A company operating a travel agency was selected for the evaluation of management in the area of fixed assets. According to accounting statements and internal materials, an analysis was carried out in the area of fixed assets, i.e. the methods of acquisition of fixed assets, their registration, accounting, and above all, the methods of depreciation were evaluated. Furthermore, other accounting and tax depreciation options were calculated, the differences between them and the impact on the income tax base were evaluated. The final part of the thesis summarizes the results of the practical part and contains recommendations for the company in the field of fixed asset management.
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Long-term assets in terms of accounting, taxes and finance
KUNSTOVÁ, Kateřina
The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and finance and to evaluate acquisition, valuation, keeping records and accounting in selected accounting entity. A partial aim is to compare book depreciations and tax-off depreciations and possible recommendations for optimization of depreciations. The theoretical part defines acquisition, valuation, keeping records, accounting, depreciation and disposal of tangible and intangible assets in terms of accounting and tax legislation, where there is a difference between individual laws. The most important part is depreciations. Financial analysis focused on long-term assets and sources of financing of long-term assets are defined in terms of financing. All these areas are applied in the practical part to a selected accounting unit, which is the company ČD Cargo, a.s., An analysis of the data is performed based on the information provided by the companies, specifically the analyses of the acquisition, valuation, keeping records, accounting and disposal of assets, the calculation of the financial analysis and the analyse of the sources of financing. Book depreciations and tax-write off depreciations are calculated and compared not only due to deferred tax liability. Finally, recommendations are made for improvements in certain areas of long-term asset management.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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