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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Depreciation plan of an accounting unit
Zedková, Pavla ; Bohačík, Pavel (referee) ; Fedorová, Anna (advisor)
In bachelor´s thesis I deal with the issue of fixed asset depreciation. The main part of thesis is attended to a practical example. It´s a creation of new depreciation plan of accounting entity Provádění staveb Olomouc, s. r. o. The result of thesis is creating of new depreciation plan with accounting depreciation quantification. This quantification isn´t include in current depreciation plan of accounting entity for only using the tax depreciation.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Depreciation plan of an accounting unit
Zedková, Pavla ; Bohačík, Pavel (referee) ; Fedorová, Anna (advisor)
In bachelor´s thesis I deal with the issue of fixed asset depreciation. The main part of thesis is attended to a practical example. It´s a creation of new depreciation plan of accounting entity Provádění staveb Olomouc, s. r. o. The result of thesis is creating of new depreciation plan with accounting depreciation quantification. This quantification isn´t include in current depreciation plan of accounting entity for only using the tax depreciation.
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Návrh vnitropodnikových účetních směrnic pro vybranou společnost
Fialová, Dana
This Bachelor's thesis is engaged in problems of intercompany directives. The introductory part defines theoretical solutions important for creation of selected intercompany directives. The aim of this Bachelor's thesis is to define key intercompany directives based on theoretical knowledge and a process analysis carried out in the company K-system.CZ s.r.o., for which the company will have justification, and which will be further developed in accordance with effective legislation according to the needs of the accounting department.
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Assets in the selected accounting entity in the tax and accounting context
BENDOVÁ, Eva
The aim of this bachelor thesis is through the analysis to evaluate the tax and accounting context reporting the property in the selected accounting entity. The theoretical part is mainly deals with the characteristics of the property, including the valuation. The practical part includes the choice of the optimal depreciation schedule, the impact of tax and accounting depreciation on the tax basis and the selection of an appropriate depreciation.
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Internal accounting rules of a certain company
Žemličková, Kateřina ; Janhubová, Jaroslava (advisor) ; Cardová, Zdena (referee)
Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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Účetní a daňové aspekty odpisování dlouhodobého majetku
Kratt, Kateryna ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Práce vymezuje majetek z hlediska účetnictví a daně z příjmů podle platné české legislativy, a tím je v práci zodpovězeno na otázku, zda se jedná o majetek, jehož výdaje na pořízení je nutno dle stanovení české legislativy rozložit do více časových období, s čímž souvisí i volba metody odpisování, kterou může podnikatelský subjekt aplikovat v souladu s odpovídajícími právními předpisy. Nebo se jedná o majetek, při jehož pořízení vynaložené prostředky může podnikatelský subjekt jednorázově zahrnout do nákladů. Práce vysvětluje důvod existence odložené daně a porovnává úpravu odpisů podle české legislativy s úpravou podle IFRS.
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