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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Internal Accounting Directives for Corporations
Horová, Kateřina ; Doudová, Gabriela (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal directives of the anonymous company. The first part deals with theoretical basis of internal directives and fixed assets. In the second part author describes the company, is performing a financial analysis and evaluation of the current state of internal corporate guidelines. In the third and last part a comprehensive draft of the internal directive focused on fixed assets is created.
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Accounting Directives for Company
Půčková, Zuzana ; Beňovská, Barbora Sládková (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for fixed assets in a trading company. The first part defines theoretical starting points for intercompany directives, fixed assets, inventories, depreciation, technical appreciation, registration of fixed assets, and their accounting. In the second part, an analysis of the company is carried out, where the author describes the company, its operation, and fixed assets in the trading company. The last part deals with the proposal for a comprehensive intercompany directive focused on fixed assets.
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Design of rehabilitation of selected parts of the sewer network in Valašské Meziříčí
Škařupová, Karolína ; Karásek, Miloš (referee) ; Raclavský, Jaroslav (advisor)
The aim of this master´s thesis was design of rehabilitation of selected parts of the sewer network in Valašské Meziříčí. The work is divided into several parts. The first part is a description of the preliminary research based on appointments with the operator of the sewer network. The second section describes the basic information on the assessment of the sewer network. In the third part, the evaluation of technical and operational conditions according to ČSN EN 13 508. This section was supplemented by creation of supportive software program in Microsoft Office Excel, which is based on the proposed TNV 756905. In the next part the environmental assessment was performed digging and trenchless technology and then selected a possibility representative to design of selected parts. The fifth and sixth section contains technical and economic evaluation designed technology. A final section deals with the choosing optimal rehabilitation technologies for the design of selected parts of the sewer network.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Internal Accounting Directives for Corporations
Horová, Kateřina ; Doudová, Gabriela (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal directives of the anonymous company. The first part deals with theoretical basis of internal directives and fixed assets. In the second part author describes the company, is performing a financial analysis and evaluation of the current state of internal corporate guidelines. In the third and last part a comprehensive draft of the internal directive focused on fixed assets is created.
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Accounting Directives for Company
Půčková, Zuzana ; Beňovská, Barbora Sládková (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for fixed assets in a trading company. The first part defines theoretical starting points for intercompany directives, fixed assets, inventories, depreciation, technical appreciation, registration of fixed assets, and their accounting. In the second part, an analysis of the company is carried out, where the author describes the company, its operation, and fixed assets in the trading company. The last part deals with the proposal for a comprehensive intercompany directive focused on fixed assets.
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Acquisition of fixed assets from accounting and tax perspective according to Czech regulations
Duchatschová, Markéta ; Müllerová, Libuše (advisor) ; Coufal, Jan (referee)
The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.
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