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Accounting Guidelines for Business Corporations and their Tax Aspects
Marhold, Petr ; Taft, Karel (referee) ; Svirák, Pavel (advisor)
The Bachelor’s thesis deals with problems of internal directives in company COMGUARD s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company COMGUARD s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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Accounting Guidelines for Business Corporations and their Tax Aspects
Marhold, Petr ; Taft, Karel (referee) ; Svirák, Pavel (advisor)
The Bachelor’s thesis deals with problems of internal directives in company COMGUARD s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company COMGUARD s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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The Comparison of the Tax Book-Keeping and Financial Accounting
Kohoutková, Zuzana ; Kadlec, Jiří (referee) ; Pernica, Martin (advisor)
The subject of this Bachelor’s thesis is the comparison of the tax book-keeping and financial accounting. In first part there is described the main principles both method of registration with current legislation in force in the Czech Republic. There are defined differences between them, advantages and disadvantages. In the second part is a elaborated proposal to transfer the tax book-keeping to financial accounting for the entrepreneur and evaluation this amendment to income tax.
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Valuation of the Inventory in the Selected Company
Kružíková, Elena ; Polečová, Mária (referee) ; Pernica, Martin (advisor)
The bachelor's thesis provides a comprehensive overview of the issue of valuation and reporting of inventory. It emphasises the importance of harmonization of these approaches, also the disadvantages of both systems using the method of comparing the approaches the Czech Accounting Standards with IAS/IFRS. Theoretical solutions are applied in a practical example of the valuation of inventory in a particular company. The result of this bachelor's thesis is the demonstration of the effect of valuation on profit accounting entity.
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The Development of Modern Accountant 1989-2004
Emanovská, Michaela ; Krátká, Lenka (advisor) ; Hlaváček, Jiří (referee)
This thesis deals with the accounting profession and its development between 1989 and 2004. The year 1989 is set with consideration of the change in the economic system of the former Czechoslovakia, which occurred as a result of the post-November events. The year 2004 follows the entry of the Czech Republic into the European Union. I thus trace thedevelopment of the accounting profession against the background of the transformation of the economic system, the development of computer technology and the adoption of new laws and accounting standards. I have used several different types of sources for this thesis, including period manuals, accounting and tax journals, archival sources, as well assources obtained through the oral history method. These form the main basis for the empirical part of the thesis, which deals with the business environment in the 1990s which created the conditions for the development of the accounting profession; the adoption further of new laws and the way how accountants became familiar with these regulations, including the relationship between accountants and the Tax Office, and also with special emphasis on the Accountants Union as an institution that not only educates accountants but also represents the accounting profession; the impact that the development of computer...
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Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
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