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National Accounting Council and its Interpretation
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This work deals with association National Accounting Council (NAC) and its interpretations. Work is focused on members of NAC and their competences, activities of NAC and the related issuing non-binding opinions in the form of expert interpretations pertaining to various problematic areas of accounting. It also focuses on an implementation of ideas contained in the interpretations to Czech accounting regulations. And last but not least, the work contains a questionnaire, which looks into knowledge and awareness of students of two universities of NAC. Specifically, knowledge of students from University of Economics in Prague, Faculty of Finance and Accounting, which is part of the NAC, and students from VŠB-TUO Faculty of Economics, which is not part of it.
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Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
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