Research object – charts of accounts for enterprises and farmers farm. Research aim – to analyze charts of accounts, in use in Lithuania and foreign countries, to determine their advantages and disadvantages and to give proposals for development of chart of accounts in Lithuania. Objectives:  to analyze the essence of accounts and classification of accounts;  to present conception of charts of accounts and to review types of charts of accounts;  to review development and principles of formation of charts of accounts;  to analyze example charts of accounts, in use in Lithuania and foreign countries;  to carry out empirical research and to find out how to structure example chart of accounts and how charts of accounts are framed in practice;  to submit proposals for development of charts of accounts in Lithuania based on references study and research results. Research methods – logical analysis and synthesis of literature of Lithuanian and foreign authors, comparative analysis, questionnaire questioning, logical and graphical modeling. On the ground of principle scheme of formation of chart of accounts, advantages and disadvantages of chart of accounts and research results there are submitted proposals for development of example chart of accounts, validated by Accountancy Institute of Lithuania, and charts of accounts for agricultural subjects, framed in 2005 years.

Bakgrund: Redovisningsbranschen står inför en ny våg av digitalisering som enligt en framtidsrapport från Stiftelsen för Strategisk Forskning har potential att automatisera bort arbetsuppgifterna för nio av tio redovisningsekonomer. Kärnan i denna nya digitaliseringsvåg är standardisering av begrepp och procedurer som gör att behovet av manuell interaktion minskas radikalt. Informationsjättar som Facebook och Google har visat vägen för vad som går att åstadkomma genom att tagga data med beskrivande metadata. Tekniken är redan här och det framstår som något av ett mysterium varför det dröjt så länge innan denna nya informationsteknologi fått genomslag inom revisionsbranschen. Denna uppsats startar med observationen att kontoplanen är en viktig del i den standardisering som krävs för att hantera den nya digitaliseringsvågen. Syfte: Denna uppsats syftar till att belysa temat digitalisering på redovisningsområdet utifrån fallet kontoplanen BAS. Metod: Fallet kontoplanen BAS har studerats med en explorativ kvalitativ fallstudie. Fyra styrelsemedlemmar i föreningen BAS har intervjuats vilket motsvarar halva styrelsen. Utöver detta har två intervjuer gjorts för att belysa de tekniska aspekterna av att översätta konventioner från redovisningspraxis till så kallade taxonomier. Rent tekniska aspekter på programmeringsnivå behandlas översiktlig med utgångspunkt i respondenternas expertis. Resultat: Frivillighet och anpassningsbarhet är viktiga värden hos kontoplanen BAS. Flera respondenter har uttryckt att de befarar att dessa värden kan gå förlorade om kontoplanen skulle standardiseras ytterligare för att passa in i en digital taxonomi. Samtidigt finns också en medvetenhet om att den nuvarande versionen av BAS inte är slutgiltig. Det finns ett behov av att tydliggöra skillnaden mellan flexibla konton och ramkonton som krävs för att redovisningsdata ska kunna användas för att skapa korrekta rapporter till myndigheter. / Background: The accounting industry faces a new wave of digitalization which, according to a future report from the Swedish Foundation for Strategic Research, has the potential to automate the work of nine out of ten accountants. The core in this new wave of digitalization is the standardization of concepts and procedures which can reduce the need for manual interaction radically. Information giants like Facebook and Google have shown the way for what can be accomplished by tagging data with descriptive metadata. The technology is already here and it seems like something of a mystery, why it has taken so long before this new information technology gained impact in the accounting industry. This paper starts with the observation that the chart of accounts is an important part of the standardization required to handle the new wave of digitalization. Purpose: This paper aims at describing the theme digitalization in the accounting field, based on the case of the Swedish BAS chart of accounts. Method: The case Swedish BAS has been studied with an explorative qualitative case study. Four board members in the association BAS have been interviewed, which corresponds to half the board. In addition, two interviews have been made to highlight the technical aspects of translating conventions from accounting practices into so-called taxonomies. Pure technical aspects at the programming level are discussed in the light of the respondents' expertise. Results: Voluntary application and adaptability are core values of the Swedish BAS chart of accounts. Several respondents have expressed their fear that these values may be lost if the accounting plan would be further standardized to fit into a digital taxonomy. At the same time, there is also awareness that the current version of BAS is not final. There is a need to clarify the difference between flexible accounts and needed accounts required for accounting data to be used to create accurate reports to the authorities.

This diploma thesis focuses on the design and development of the software tool using C# programming language and his subsequent implementation into the Microsoft Dynamics NAV information system. The task of this tool is to analyze the development of selected indicators using statistical methods and to predict their future development. On the basis of these predicted data, is created an indicative budget to support decision making on the determination of key accounting parameters and coefficients for the next accounting period in the company Vodovody a kanalizace Hodonín, a.s.

The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.

The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.

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.

C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au stade de l’exécution du contrat. La thèse matérialiste, fondée sur le droit des entreprises en difficultés, fait naître la créance de prix au fur et à mesure de l’exécution de la contre-prestation. La thèse périodique, reposant sur une réflexion doctrinale quant aux contrats à exécution successive, fait renaître toutes les créances du contrat à chaque période contractuelle. L’examen des thèses moderne à l’aune des mécanismes juridique qui ne peuvent qu’incarner la véritable date de naissance de l’authentique créance aboutit à leur invalidité. La thèse classique se trouve donc à nouveau consacrée. Mais la résistance que lui oppose le droit des entreprises en difficulté ne peut reposer sur la technique d’une fiction juridique, car d’autres manifestations du même phénomène peuvent être mises en évidence en dehors de ce domaine. Un changement de paradigme s’impose donc pour résoudre le hiatus. Derrière ce phénomène persistant se cache en réalité une autre vision, une autre conception de la créance, la créance économique qui vient s’articuler avec la créance juridique dans le système de droit privé pour le compléter. La dualité des dates de naissance recèle donc en son sein une dualité du concept de créance lui-même, la créance juridique classique et la créance économique. La créance économique n’est pas un droit subjectif personnel. Elle n’est pas la créance juridique. Elle n’est pas autonome de la créance juridique et ne doit pas être confondue avec une créance née d’un cas d’enrichissement sans cause. La créance économique représente la valeur produite par le contrat au fur et à mesure de l’exécution de sa prestation caractéristique. Elle permet de corriger l’application ordinaire du concept de créance juridique par en assurant la fonction de corrélation des produits et des charges d’un bien ou d’une activité. Ses domaines d’application sont divers. Outre son utilisation dans les droits comptable et fiscal, la créance économique permet la détermination de la quotité cédée dans le cadre d’une cession de contrat, la détermination du gage constitué par un patrimoine d’affectation dans le cadre de la communauté légale, de l’EIRL ou encore de la fiducie, ainsi que la détermination du passif exempté de la discipline d’une procédure collective. Dans ces domaines, ce n’est donc pas la date de naissance de la créance juridique qui s’applique, mais la date de naissance de la créance économique. La cohérence du système de droit privé se trouve donc ainsi restaurée quant à la date de naissance de la créance. / It is the laws governing companies experiencing difficulties which have revealed the complexity of determining the dates of the origination of the claims. And yet this appears to be fundamental in private law. As it constitutes the criterion for implementing certain legal mechanisms, it epitomizes the existence of the claim and hence represents a challenge for any rule of law in which the existence of this claim is a goal or condition. There are two conflicting doctrinal currents: the traditional approach sets the date of origination at the stage of the formation of the contract, while modern approaches situate it at the stage of the execution of the contract. The materialistic approach, based on the law governing companies experiencing difficulties, staggers the origination of the price debt over the period of the execution of the service. The periodical approach, which relies on a doctrinal reflection on successive execution contracts, is that of the re-origination of all the claims under the contract at each contractual period. An examination of the modern approaches, under the auspices of the legal mechanisms which can only epitomize the true date of origination of the authentic claim leads to the invalidity thereof. The traditional approach is therefore once again consecrated. But the resistance constituted by the laws governing companies in difficulty cannot rely on the technique of legal fiction, because other manifestations of the same phenomenon can be identified outside this domain. Therefore, a change of paradigm is in order if the hiatus is to be resolved. Behind this persistent phenomenon lies in fact another vision, another concept of the claim: the economic claim which, interwoven with the legal claim in the private law system, supplements it. The duality of the dates of origination therefore conceals in its bosom the duality of the very concept of a claim, the traditional legal claim and the economic claim. The economic claim is not a subjective personal right. It is not a legal claim. It is not autonomous of the legal claim and must not be confused with a claim originating in a case of unwarranted enrichment. The economic claim represents the value produced by the contract as the service which characterizes it is provided. It permits the rectification of the ordinary application of the concept of legal claim by ensuring the function of correlating the proceeds with the costs of a commodity or an activity. Its domains of application are varied. In addition to its use in accounting and fiscal law, the economic claim permits the determination of the portion transferred in the context of the transfer of a contract, the determination of the collateral consisting in a special-purpose fund in the context of a legal joint estate, a limited liability individual contractor or a trust, as well as the determination of the liabilities which escape the discipline of collective proceedings. In these domains, it is therefore not the date of origination of the legal claim which applies, but the date of origination of the economic claim. The coherence of the private law system is therefore restored as concerns the date of the origination of the claim.