National Repository of Grey Literature 915 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Algorithm development of determination of deferred incom tax
Staňková, Svatava ; Novotný, Alois (referee) ; Fedorová, Anna (advisor)
This work puts mind to algorithm development computation of deferred income tax. Accounting entities are recommendeds individual steps computation and charging of deferred income tax.
Employee’s Benefits
Matuška, František ; Říha, Jan (referee) ; Křížová, Zuzana (advisor)
The aim of this bachelor thesis is to describe benefits of employees and the manner in which they are used by employers and utilized by employees; it also concerns arguments for their utilization. The thesis examines tax and accounting aspects of the benefits of employees and determines a solution to the selected types of the benefits from the perspective of Czech legislation.
Accounting Guidelines for Business Corporations and their Tax Aspects
Marhold, Petr ; Taft, Karel (referee) ; Svirák, Pavel (advisor)
The Bachelor’s thesis deals with problems of internal directives in company COMGUARD s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company COMGUARD s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
Project of In-house Accounting Guidelines in Non-profit Organization
Jedonová, Radana ; Smisitelová, Jana (referee) ; Beranová, Michaela (advisor)
This bachelor’s thesis is focussed on problems of accounting policy in one non-profit organization. An analysis of legislative requirements related to the topic is presented at the beginning of the thesis. Afterwards the thesis investigates cerrent accounting procedure in the organization and points out its practical weak spots. The target of this bachelor’s thesis is to redesign, to update and to improve the organization’s accounting procedure. Finally, in the bachelor’s thesis the acceptable accounting policy for the organization’s management is presented here.
Proposal of Internal Directive for a Municipality
Novotná, Lenka ; Lucie,, Bousková (referee) ; Zábojová, Lenka (advisor)
The Bachelor’s work is specialized on management of accounting in selected entities. The work specifies what is community, accounting and internal guidelines. After the analysis of internal guidelines on the municipality in Letovice, the work includes draft of new internal guidelines in domain of long-time property, which should redound to simpler interpretation these guidelines by reason of detailed division.
Analysis of Differences in Presentation of Financial Leases in Accordance with IFRS and under Czech Accounting Law
Adamcová, Vendula ; Havlová, Petra (referee) ; Beranová, Michaela (advisor)
This bachelor's thesis is focused on analysis of differences in presentation of financial leases in accordance with International financial reporting standards and under Czech accounting law. The aim of the bachelor's thesis is to define differences in presentation of financial leases in accordance with IFRS and under Czech accounting law and their effect on financial position and productivity of the business.
Optimization of Contribution Obligations of the Self Employed Person by Change of Legal Form to Ltd.
Bursík, Adam ; Miřácký, Vladimír (referee) ; Polák, Michal (advisor)
This bachelor's thesis deals with optimization of payment obligations of self-employed person by change of legal form. The theoretical part describes the constituents of payment liabilities, the methods of determination their amount and optimization opportunities. In the practical part there is an analysis of the entity and subsequently there is a finding of the best solution of determination of payment liabilities with regard to the costs which are connected with the change of the legal form of the entity.
Direktive on Accounting Management
Abrahamová, Monika ; Rampachová, Zuzana (referee) ; Fedorová, Anna (advisor)
This bachelor`s thesis is concentrated on problems within the accounting policy in one specific company. An analysis of legislative requirements related to the topic is presented at the beginning of thesis. Afterwards the thesis investigates the already formed accounting procedure in the company and points out its practical weak spots. The target of this bachelor`s thesis is to redesign, update and improve the company`s accounting procedure and to set up the operative management procedures. Finally the bachelor`s thesis creates the acceptable accounting policy for the company`s management.
Tax Advising
Psohlavec, Karel ; Hochman, Karel (referee) ; Polák, Michal (advisor)
Bachelor thesis examines the circulation of documents in the selected firm and its archiving in conjunction with legislative constraints and possibilities. It deals with the issue of effectiveness of this system. It compares the document obligations of three parts of the company and their mutual conection and proposes more efective ways of dealing with this system using the internal guidelines.
Accounting Audit Aspects from the View of EU and CR with the Influence in the Firms
Martinů, Petr ; Opravil, Jan (referee) ; Hanušová, Helena (advisor)
This master’s work summarises main implementation principles of accounting audit in the Czech Republic with context of European Union. Work explains status and role of auditors in society, general demands on accounting audit, the way of their control and fulfilling. Also contains suitable recommendations for Czech auditors.

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