The first chapter specifies accounting at the very outset, principal terms and factors relating to book-keeping methods, basics requirements for individual accounting forms, data creation, their development, techniques of accountings recordings in all their forms - without using writing, with using writing up to letterpress. Chapter two describes beginning of ancients nations, accounting development and expansion (Babylonit, Egypt, Crete, Izrael, Arabic nations, Phoenician nation, India. Characterization of development in old Greece and Rome includes separate chapters. The third chapter analyzes double-entry accounting development in Europe. Italian book-keeping and books of accounts have here a pivotal part. Particular subchapters are focused on advanced italian book-keepings forms in Germany, England and France. Chapter four solves computers issue in general and identifies instruments envelope from abakus till mechanical machines. Subsequent subchapter describes particular sorts of data carriers. Chapter five describes computers in individual generations -- their technical and technological parameters. Chapter six analyzes PC utilization for, impacts of using information and communication technologies in accounting. Is divided into two parts -- mechanization and automatization.. In the first part "Mechanization" are described individual machines, which were used. In the second part "Automatization" are described two basic data processing acesses. The last chapter describes demanding procees of selection of the right accounting software and determines individual selection criterions.

Main objective of this paper is to outline the use of derivative instruments for elimination of entity's risks with option of using so called hedge accounting. It uses international financial reporting standards (IFRS) as base, because it is the main "force" in this area nowadays and these standards are more or less used in national accounting standards as well. Core of this paper is identification of most used derivatives (types,frame,use) with a hint how to book them with application of hedge accounting. According to IFRS, there is also a need to test the effectiveness of the hedging using different methods. However, methods which should be used to test effectiveness of hedging are not specified so in the text you can find primary, most preferred methods with practical examples.

Brtníková, M. Determining factors affecting the time required for processing accounting and taxes. Diploma thesis. Brno: Mendel University, 2014. The aim of this thesis is to find the factors that affect the time required for the processing of accounting and taxes. Another goal is to create a multidimensional econometric model that meets the assumptions of the classical regression model. The theoretical part focuses on basic obligations in accounting, taxes and wages under the relevant legislation. A method of regression analysis is also introduced. In the practical part the dependence between the number of hours and selected explanatory variables in chosen companies is examined. The result is an econometric model that is 90 % identical to the original data. The final model contains four explanatory variables. This is the number of received invoices, the number of issued invoices, the number of employees and experience of the accountant. The model will be used as a support tool for decision making about the acceptance a new customer into the accounting office.

The thesis outlines the facts that the multi-use forest management and evaluation of its efficiency is a difficult, continual discipline which covers greater amount of knowledge through various fields of science. The thesis tries to prove (suggests) that the forestlands are irreplaceable in performing other functions- economic, social and environmental functions in particular. The thesis deals with effective suggestions how to value these underrated effects and to find out if their production is efficient. It also explores whether a forest manager can monitor and make decisions on the basis of implementation of environmental accounting. The application of a reporting scheme, developed by the "Global reporting initiative", should be the climax of a corporate management. Moreover, this tool offers a suitable methodic software which can be used by the management to inform stakeholders. Eventually, stakeholders can use reports to evaluate the efficiency of corporate forest management, particularly in the field of non-productive forest functions. The thesis deal with three firm to identify scope nonproduction function brings. The thesis deal with development of equation used in financial analysis or methods used for qualitative measurement, commonly used in other industries. The amount of cost and revenues assumed from research will be used for evalaution of total rate of efficiency in forest company.

This Thesis Evaluation of the management of selected governmental organizations engages in characteristic of non-profit organizations and describe the management of contributory organizations of autonomous units. It is mainly focused on economy of Urban cultural center Klatovy and Urban library Klatovy. In all observed years (2010 up 2014) organization was reaching better results in main activity. Contribution of the operation was always amended by profits from main activity. From made analysis arise, that the highest risks are from posibility of reducing the contribution of operation. Another threat is decreasing of income in connection with smaller number of visitors. In Theoretical Thesis special documents and materials have been studied. In Research Thesis we have also used information and data published in summary budgets and accountant results of Allowance Organization MěKS Klatovy, MK Klatovy and MěÚSS Klatovy

Creative accounting is a summary of all practices which distort the company's financial situation, and is associated with almost every accounting fraud. This application is designed to misrepresent the financial reports and bring the desired result, it is not simple and requires proficient professionals who work on their practices using accounting regulations, legal or illegal steps to enable them to cheat in accounting. The thesis deals with a case study of financial statements manipulation, which are divided into three steps depending on the severity of manipulation and their subsequent penalties under the Accounting Act no. 563/1991 Coll. and the Criminal Code no. 40/2009 Coll. The main objective is to answer the questions of the impact and manipulation of financial statements between the selected companies on the amount of income tax and influencing their financial situation after the performed manipulation.

The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization. The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option. The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.

Charles University, Faculty of Pharmacy in Hradec Kralove Department of: Social and Clinical Pharmacy Author: Nikol Švorcová Supervisor: PharmDr. Jan Kostřiba, Ph.D. Title of Diploma Thesis: Analysis of Pharmacy Economy in the Hradec Kralove Region Introduction: The economy of pharmacies in the Czech republic is currently being discussed topic mainly due to the growth pharmacies belonging to chains. Within a few years there have been many highly discussed changes that have changed the pharmacy market and its character. Large companies, which operates a lot of pharmacies was established and these companies quickly increase number of their pharmacies. This has led to the emergence of so-called virtual chains, which help many private entrepreneurs in this area to maintain competitiveness. Between 2008 and 2015 was economy of pharmacies influenced by regulatory fees. The biggest problem of last years is the closure of pharmacies in smaller municipalities, which reduces the availability of pharmaceutical care. The Ministry of Health and the Czech Chamber of Pharmacists are finding a solution to these problems. Objectives: The aim of this diploma thesis is to evaluate the total financial health of selected pharmacies of the Hradec Kralove Region using methods of financial analysis based on a calculation...

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