|
|
Use of Information Technology in Accounting
ČAPKOVÁ, Karolína
The objective of this thesis is to assess the current developments and possibilities for using information technologies in the field of accounting, and to develop the methods for assessing possible future developments in the field of information technology in accounting. This thesis deals with historical development of simple and double-entry accounting in the Czech Republic and in Europe, from the very beginnings until today. The thesis lists information technologies and its analyses those that are used in accounting enterprises. Part of the research features a selected business entity. In addition, the information technology issue is applied to a specifically selected business entity and, finally, an analysis of the results of the subject, potential proposals and measures is carried out.
|
|
|
Accounting and Single Entry Book-keeping of Sole Trader and Their Relationship to Personal Income Tax
KRAMEŠOVÁ, Lenka
The thesis is focused on the analysis and evaluation of tax records and double-entry bookkeeping of an individual entrepreneur based on current legislation. The work also deals with the determination of the tax liability to personal income tax in both accounting regimes. In the theoretical part, both regimes are characterized and compared. The practical part is devoted to the analysis of the tax records of the selected entrepreneur with subsequent determination of the tax liability for personal income tax with the recommendation of the most advantageous method in terms of tax burden. Finally, the accounting transactions are compared with their accounting in both accounting regimes and the transition from tax records to accounting is applied with a recommendation whether the transition in terms of tax burden pays off to the entrepreneur.
|
|
|
Daňové a účetní aspekty spolků
Polzer, Michal
Polzer, M. Taxation and accounting aspects of societies. Diploma thesis. Brno. Mendel University in Brno, 2018. The diploma thesis examines the application of value added tax to societies, that are taxable persons, but they did not exceed the turnover for compulsory registration. For selected societies is considered voluntary registration with two pricing methods of provided goods and services and is assessed their impact on the economic result. The diploma thesis deals also with the transition of simple accounting to double-entry, which is the consequence of voluntary registration for value added tax. For the transition to double-entry accounting also examines the impact on corporation income tax. The diploma thesis also examines the electronic registration of sales and its influence on the economic of the societies. On the base of the results are set conclusions and recommendations for societies.
|
|
|
Účetní pojetí majetku v České republice a Velké Británii
Benáčková, Karolína
Benáčková, K. Accounting concept of property in the Czech Republic and Great Britain. Bachelor thesis. Brno: Mendel university, 2019. The aim of this bachelor thesis is to introduce the issue of accounting tangible fixed assets in the Czech Republic and Great Britain. It is focused on situations from the acquisition of tangible fixed assets to its classification to use. Thesis is divided into theoretical and practical part. At the beginning of the practical part there are highlighted the differences of accounting in the Czech Republic and Great Britain. Next there are created examples of the accounting of tangible fixed assets with comments. Then there are suggested possible changes in accounting reports which could help to make the issue of accounting tangible fixed assets more trans-parent and simpler. At the end there is summary of benefits and gained knowledge of the thesis.
|
|
|
Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
|
|
|
Assessment of consequences of transition from single entry accounting to double entry accounting.
Vinklárková, Markéta ; Štáfek, Pavel (advisor) ; Ulrich, Milan (referee)
The bachelor thesis aims to describe consequences which are connected with the change from single entry accounting to double entry accounting. The bachelor thesis is divided into a theoretical and practical part. The theoretical part provides the information about types of the non profit organizations and define differences between single entry accounting and double entry accounting. The practical part describes the tax affects and procedure of the implementation of the new acccounting system into the company o.s. Na louce. The conclusion summarizes the results of the change of accounting system in the company o.s. Na louce and presents difficulties that could happened during the changing of the system.
|
|
|
Entity’s transition from single to double-entry accounting according to terms of religious organizations
Bílková, Zuzana ; Zouhar, Tomáš (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis contains information about accounting system that are used in churches located in the Czech Republic. It focuses on the transition from single entry accounting system to double-entry accounting and therefore thesis determines the position of churches in the society by regulatory framework and bookeeping. The aim is to bring the issue of the valuation of fixed assets during the transition and finding such a property that could not be valued in these types of entities. In the practical section there are various methods of valuation of fixed assets during the transition used in practice. Finally, there are listed illustrative examples with different procedure of valuation of fixed assets. After reviewing the materials dealing with this subject and consultations with people working in the field a verdict has been reached that a every long-term asset can be and also must be evaluated during the transition.
|
|
| |
|
|
The transitionof sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia
Larionová, Alena ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
Bachelor thesis "The transition of sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia" deals with the procedure for the transition from tax records to double-entry bookkeeping. It describes the reasons for the mandatory transition and the necessary adjustments to the tax base associated with it. The theoretical knowledge is applied to a specific example. The work characterizes the basic terms and also, a structured overview of the possibilities of income and expenditure record keeping of sole proprietors in Czech Republic and differences between them. It also suggests the possibilities of income and expenditure records keeping in Slovakia
|
|
|
Transition from tax records to accounting and vice versa
Svobodová, Barbora ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The main aim of this work is to describe what the correct procedure is when switching from tax records to accounting and vice versa. There are mentioned main reasons for mandatory accounting and legislative changes that are necessary. The work is also concerned with differences between these logs in various transactions. It is trying to help the reader understand why adjustments of the tax base are necessary after transition between these records. Finally, the paper is dealing with specific cases of wrong procedure in the transition, identified by the tax office in recent years.
|
guest ::
