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Evaluation of the use of Helios Orange in the context of a specific company
Blažek, Martin ; Hora, Michal (advisor) ; Pelák, Jiří (referee)
The main aim of this thesis is to evaluate the use of Helios Orange in the context of a specific company. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part describes the history of accounting and developments in the technology of bookkeeping, the development of ERP systems, related legislation and selected possibilities of electronic data interchange. In the practical part, the company PNEU PROCHÁZKA s.r.o. is firstly described. Selected most used modules of Helios Orange are then further discribed and evaluated including the possibilities of change in their use.
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Regulation of Accounting and Taxes in the Ukraine
Dubatolkina, Tetyana ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The work explores questions of accounting, in particular: how the accounting system was formed in the Ukraine, what are the legal principles of regulation of the accounting and tax system, the specificity of audit activities in the Ukraine. The work is divided into four chapters. The first chapter describes the history of accounting, which is important for understanding the current situation and assessment the possible directions of development of this system.The second chapter examines the legal aspects of regulation of the accounting system, describes the main principles of the law of the Ukraine "About Accounting and Financial Reporting in the Ukraine" and the system of national accounting standards, defines the obligations of accounting entities. The third chapter describes the tax system of the Ukraine, deals with the specifics of the Tax Code and the specificity of corporate income tax in Ukraine. The fourth chapter deals with the subject of the audit profession in Ukraine. The conclusion of the work is analysis of auditor's activities, accounting and tax system and Identification of gaps in conditions of the Ukrainian economy.
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Evolution of accounting regulation
Miškovič, Stanislav ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of IAS standards by EU Commission
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ACONTO - Evaluation of accounting software
Šálková, Renata ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The final thesis deals with computerized book-keeping and accounting software evaluation. The thesis is devided into 5 chapters. The initial four chapters are focused on history of book-keeping, legal regulation of computerized book-keeping, ICT impact on book-keeping and accounting software selection criteria. The last chapter is dedicated to the evaluation of the specific accounting software ACONTO.
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Historie vývoje zpracování účetních zápisů
Borovička, René ; Hora, Michal (advisor)
Tato práce se zaměřuje na vývoj zpracování účetních zápisů od doby 5000 let před n.l. až po dnešní způsoby zápisů. Práce popisuje vývoj od elementárních forem účetnictví až po vedení účetnictví technickou formou na počítačích. Dále se zaměřuje na vývoj výpočetní techniky a tím i na rozvíjející se možnosti vedení účetnictví. V závěru práce je popsána i problematika počítačové architektury firmy.
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