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Closing Accounts and Financial Statements in an Non-profit Organization
JANOVIAKOVÁ, Lenka
This bachelor thesis is focused on non-governmental non-profit organizations in the Czech Republic. Its main purpose is to analyse the procedure of closing accounts and preparation of financial statements. Accounting records obtained through interviews with an accountant of the chosen organization Alka Wildlife, o.p.s. are used for analysis. Firstly, annual stock-taking and closing accounting operations are analysed. It is followed by the calculation of the economic results and corporate income tax. Then the financial statement, which is composed of a balance sheet, profit and loss account and the financial statement enclosure is compiled. It is compared with the financial statement of the organization. Based on the conducted analysis the most occurring accounting errors of the organization are explored. Finally, measures to remove the errors and improve the methods and the procedures for the closing operations are proposed.
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Accounting cheats, accounting fraud - accountant, tax and legal aspect in terms of the CR
KUPSKÁ, Andrea
The Bachelor thesis is focuses on the issue around the main areas of accounting fraud, accounting errors in legislative terms in the Czech Republic, the evaluation of accounting, tax and legal aspects. The first part deals with the definition of accounting fraud, specifically with fraud in company accounts and how to prevent such fraud. Accounting errors, which can be normally encountered, are describe. Furthermore, some advice and solutions on how to avoid or remove errors are described. This part also states sanctions which can be implemented. The practical part dealing with accounting errors contains advice on how to remove accounting errors. The part dealing with accounting fraud leads to information about detection, investigation and prevention. Moreover, the risk of fraud is described in this section. Statistics from previous years dealing with the issue of fraud can be found in this part.
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Účetní a daňové chyby v oblasti dlouhodobého majetku
Květáková, Lenka
Květáková, L., Accounting and tax errors in fixed assets. Brno: Mendel university in Brno, 2014. The work is divided into theoretical and practical parts. The theoretical part con-sists of two chapters. The first chapter of this part contains a particular characte-ristic, definition and identification of various types of assets: tangible, intangible and financial assets. Another section concentrates on property valuation, property acquisition, technical improvements, depreciation of property and means of disposal of fixed assets in use. The second chapter of this section focuses on accounting and tax errors in fixed assets and repairs. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. The practical part contains an introduction to selected company. Further analysis of the company's assets accounting, disclosure of the mistakes committed by the company and their repair. In conclusion, I propose recommendations, which the company can avoid these mistakes in the following period.
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Erros in accounting practices, research available resources, evaluation and confrontation with the theoretical background
SEDLÁČKOVÁ, Šárka
The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.
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ACCOUNTING ERRORS AS TO SCOPE OF CONTROL
ŠŤASTNÁ, Jana
The work deals with the issue of accounting errors by type of controls. The first part is devoted to a brief definition of the essence and function of accounting principles and accounting principles and rules. Another section is devoted to errors, controls, prevention and correction of errors. Here is described the origin of errors, their types, definitions, types of controls, prevention important to prevent errors and possible types of repairs.
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