This diploma thesis is focused on processing intercompany directions in company quick-mix k.s. In theoretical part of thesis the term and general meaning of intercompany directions is explained as well as requirements for the development of specific intercompany directions. The aim of thesis is to revise current intercompany directions and suggest update of them, furthermore I aim to develop missing directions related to circulation of bookkeeping documents, travel expenses and the process of closing accounts.

Syfte: Studiens syfte är att beskriva digitaliseringen hos små redovisningsbyråer i Sverige samt öka förståelsen för sambanden mellan digitaliseringsgrad och tillväxt respektive digitaliseringsgrad och lönsamhet. Metod: I denna kvantitativa studie har två hypoteser tagits fram. För att undersöka digitaliseringen har en surveyundersökning med en tvärsnittsdesign genomförts. Data har samlats in med hjälp av enkäter samt databas. Små redovisningsbyråer i Sverige har valts ut och totalt ingår 70 företag i analysen. Resultatet har sammanställts och analyserats med hjälp av tabeller. Hypotesprövning har gjorts via regressionsanalys. Resultat och slutsats: Resultatet visar att både graden av digitalisering, tillväxt samt lönsamhet har ökat. De företag som haft högst tillväxt samt flest antal anställda uppvisar den mest positiva attityden till digitalisering. Motsatsen gäller för företag med lägst tillväxt. Attityden hos företag med högst lönsamhet är också positiv medan de som har lägst lönsamhet är mindre digitaliserade. Regressionsanalysen visar att det finns ett positivt samband mellan digitalisering och tillväxt men inte mellan digitalisering och lönsamhet. Examensarbetets bidrag: Resultatet är intressant för redovisningsbyråer och leverantörer av redovisningsprogram då redovisningstjänster behöver utvecklas i takt med ökad digitalisering. Resultatet är även intressant för de små byråer som medvetet skyndat långsamt med sin digitalisering och kanske inte vill växa men däremot vara lönsamma. Förslag till fortsatt forskning: Då redovisningsbyråerna tenderar att vara mitt i en pågående digitaliseringsprocess är ett förslag att upprepa denna studie om några år. Intressant vore även djupintervjuer med företagsledarna för att öka insikten i hur digitaliseringen har förändrat företagen, samt att titta på personalkostnader i förhållande till lönsamheten och se om det finns någon koppling till digitaliseringsprocessen. / Aim: The purpose of this study is to describe the digitalization of small accounting firms in Sweden as well as to increase understanding of the relationships between digitalization and economic growth and between digitalization and profitability. Method: In this quantitative study, two hypotheses have been developed. In order to investigate the digitalization, a survey with a cross-sectional design has been conducted. Data for the study has been collected using questionnaires and a database. Small accounting firms in Sweden have been selected and a total of 70 companies are included in the analysis. The results have been compiled and analyzed using tables. Hypothesis testing has been done via regression analysis. Results and conclusions: The result shows that both the degree of digitalization, economic growth and profitability have increased. The companies that had the highest economic growth and the largest number of employees show the most positive attitude towards digitalization. The opposite applies to the companies with the lowest economic growth. The attitude of the companies with the highest profitability is also positive, while those with the lowest profitability are less digitized. The regression analysis shows that there is a positive relationship between digitalization and economic growth but not between digitalization and profitability.  Contribution of the thesis: The results are interesting for accounting firms as well as for suppliers of accounting software, as accounting services need to develop in step with increased digitalization. The result is also interesting for the small agencies that have deliberately rushed slowly with their digitalization and may not want to grow but nevertheless be profitable.  Suggestions for future research: As accounting firms tend to be in the middle of an ongoing digitalization process, a suggestion is to repeat this study in a few years. It would also be interesting to conduct in-depth interviews with the company leaders to increase insight into how digitalization has changed the companies, as well as to look at personnel costs in relation to profitability and see if there is any connection to the digitalization process.

Forskningsfrågor: Vilka möjligheter och utmaningar finns med användningen av maskininlärning inom faktureringsprocessen? Hur har maskininlärning påverkat felkällorna inom faktureringsprocessen? Syfte:    Denna studie syftar till att beskriva automatisering inom bokföringsprocessen, med fokus på fakturahantering. Detta inkluderar en analys av hur maskininlärning kan tillämpas för att automatisera datainmatning och genomföra felkontroller i bokföring, samt hur väl denna teknologi kan koppla information till korrekt kontoklass. Metod:   I denna studie genomfördes datainsamlingen med hjälp av kvalitativa metoder, specifikt genom användning av semistrukturerade intervjuer. Urvalsgruppen bestod av systemutvecklare, produktutvecklare, IT-experter och en auktoriserad redovisningskonsult.  Slutsats:   Denna studie ger insikt i både möjligheter och utmaningar med maskininlärning inom faktureringsprocessen. Automatiseringen underlättar tolkning av fakturor och identifiering av mönster, vilket frigör tid för personal att fokusera på mer avancerade uppgifter. Fel som upptäcks i efterhand kan vara kostsamma att korrigera och det är kundens ansvar att säkerställa bokföringens korrekthet och vara medveten om potentiella felkällor. Ökad medvetenhet om systemets begränsningar och styrkor kan bidra till ökad trovärdighet och tillförlitlighet i bokföringsprocessen. / Research questions: What opportunities and challenges exist with the use of machine learning in the invoicing process? How has machine learning impacted error sources within the invoicing process? Purpose: This study aims to describe automation within the accounting process, with a focus on invoice management. This includes an analysis of how machine learning can be applied to automate data entry and conduct error checks in accounting, as well as how effectively this technology can link information to the correct account classification. Method: In this study, data collection was conducted using qualitative methods, specifically through the use of semi-structured interviews. The sample group consisted of software developers, product developers, IT experts, and a certified public accountant.   Conclusion: This study provides insights into both the opportunities and challenges of machine learning within the invoicing process. Automation facilitates the interpretation of invoices and the identification of patterns, thus freeing up time for staff to focus on more advanced tasks. Errors detected post hoc can be costly to rectify, and it is the customer's responsibility to ensure the accuracy of accounting and be aware of potential sources of errors. Increased awareness of the system's limitations and strengths can contribute to enhanced credibility and reliability in the accounting process.

A topic of my graduation theses is "Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance". An aim of this graduation theses is to analyse the system of inventory bookkeeping in the manufacturing firm and to compare it with inventory bookkeping in similar companies in the Czech Republic and Germany. The main attention in practical part is dedicated to the method and the procedure of inventory bookkeeping in a given company. I analyse the acquisition of inventory from the Czech Republic and from Germany, its entry in a stock, delivery ex stock, sale of inventory in the Czech Republic and in Germany and I refer to bookkeeping in a given accounting entity. The accounting entity keeps accounts of inventory according to the valid regulations, nevertheless I found some bookkeeping operations, which could be solved in a different way. The partial aim of my graduation theses is to point out to different method of inventory bookkeeping in the Czech Republic and in Germany and currently introduce the bookkeeping words of art in german language. By the comparison of inventory bookkeeping according to german and czech bookkeeping I found many agreements, but I made out some more or less substantial differences. The graduation theses confirms that the bookeeping in the Czech Republic is mounting to the bookkeeping in Germany. This arises from performed comparison of accounting procedure by inventory bookkeeping in the Czech Republic and in Germany. Considering the development of international bookkeeping harmonization we can say, that the czech and german bookkeeping will develop in the same way and they will mount to each other.

The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...

Made available in DSpace on 2016-04-25T18:39:45Z (GMT). No. of bitstreams: 1 Gisleise Nogueira de Aguiar.pdf: 826774 bytes, checksum: fc0da35311bfdd6819963c73f1ebc919 (MD5) Previous issue date: 2012-02-23 / The global market has invited professionals from diverse fields to evolve similarly to the speed of technology and the new economy. These changes will certainly result in paradigm shifts, changes in skills and image in organizations, for accounting professionals. As buster for the new scenario, the Brazilian government has developed the Digital Bookkeeping Public System (SPED), whose main goal is to replace the accounting and fiscal procedures of the companies for digital controls in order to improve the management of the levy. In this context, the professional accounting should redirect its activities relying on what is most advanced in technology and act as an integrator of information. This study aimed to assess the impacts to obtain the skills of accounting after the project realization by SPED specialists. The methodology we used field survey, conducted with 17 project leaders SPED, and all accounting professionals. The survey shows that there is still a waste of time these professionals with the generation of tax and accounting reports, however there are expectations of reduction of the time with the evolution of the project SPED, and as well as providing greater availability of professional study and development of new skills. In addition, the research highlights possible changes to the image of the professional performing its actual function in the digital world, which is contributing to improving society as a whole / O mercado globalizado tem convidado os profissionais de diversas áreas a evoluir de forma idêntica à velocidade da tecnologia e da nova economia. Essas alterações certamente resultarão em mudanças de paradigma, alterações das competências e de imagem perante as organizações, para os profissionais da contabilidade. Como propulsor desse novo cenário, o Governo brasileiro desenvolveu o Sistema de Escrituração Digital (SPED), cujo principal objetivo é substituir os procedimentos contábeis e fiscais das empresas por controles digitais, com o intuito de aperfeiçoar a gestão da arrecadação. Nesse contexto, o profissional contábil deverá redirecionará suas atividades apoiando-se no que há de mais avançado em tecnologia e desempenhar o papel de integrador das informações. O presente estudo teve como objetivo avaliar os impactos gerados às competências dos profissionais contábeis após o projeto SPED, na percepção de especialistas da área. Como metodologia utilizou-se da pesquisa de campo, realizada com 17 líderes do projeto SPED, sendo todos profissionais da área contábil. A pesquisa evidencia que ainda há um dispêndio de tempo desses profissionais com a geração de informes fiscais e contábeis. No entanto, existem expectativas de redução desse tempo com a evolução do projeto SPED, assim como prover maior disponibilidade do profissional para estudo e desenvolvimento de novas competências. Além disso, a pesquisa salienta possíveis alterações na imagem do profissional exercendo a sua função real no mundo digital, que é contribuir para melhoria da sociedade como todo

Made available in DSpace on 2016-04-25T18:39:47Z (GMT). No. of bitstreams: 1 Armando Cesar Oka.pdf: 906064 bytes, checksum: be230dec20e823ef7d6c3f6d173ade7b (MD5) Previous issue date: 2012-06-11 / This study, entitled Cash Flow Management by the Double Entry Bookkeeping System and Accrual Basis Accounting and conducted by Armando César Oka, aims at filling the existing gap on Cash Flow exposing the issue of its construction by applying the Double Entry Bookkeeping System and Accrual Basis Accounting under the hypothesis of a single electronic database for building Cash Flow, Balance Sheet and Income Statement for the year. It shows the accountants the Cash Flow as an object of study due to the importance given to this instrument by public and private entities as well as rescuing liquidity of the leading for profit accounting. Carrying on the academic work and the exploratory researches conducted by the researcher of this study, it exposes the reason for the application of the Double Entry Bookkeeping System and Accrual Basis Accounting to the Cash Flow and for its experiment in a legal entity, getting result by using the Cash Flow Statement. The experiment led the researcher to look for clarification, in the existing literature, regarding the results obtained in the Cash Flow Statement. It also led him to make a structural comparison to the Balance Sheet and Income Statement for the year due to the application of the Double Entry Bookkeeping System and Accrual Basis Accounting in the last two instruments. The conclusion of this study is that it is possible to apply the Double Entry Bookkeeping System and Accrual Basis Accounting in Cash Flow by getting an evidence with liquidity characteristics / Este estudo, efetuado por Armando César Oka, intitulado Fluxo de Caixa Gerencial pelo Método das Partidas Dobradas e Regime de Competência , tem como objetivo a pretensão de preencher a lacuna existente sobre o Fluxo de Caixa, expondo a questão de sua construção mediante a aplicação do Método das Partidas Dobradas e Regime de Competência, sob a hipótese de utilização de um só banco de dados eletrônico para a construção do Fluxo de Caixa, do Balanço Patrimonial e da Demonstração de Resultado do Exercício (DRE). Vem mostrar aos contadores o Fluxo de Caixa como objeto de estudo em virtude da importância dada para este instrumental pelas entidades públicas e privadas, resgatando a liquidez da preponderante contabilidade voltada ao lucro. Em continuidade ao trabalho de formação acadêmica e pesquisas exploratórias efetuadas por este pesquisador, expõe a razão da aplicação do Método das Partidas Dobradas e Regime de Competência ao Fluxo de Caixa e de seu experimento em uma entidade jurídica, obtendo o resultado mediante a Demonstração de Fluxo de Caixa. O experimento levou este pesquisador a buscar na literatura existente esclarecimentos dos resultados obtidos na Demonstração de Fluxo de Caixa e uma comparação estrutural ao Balanço Patrimonial e Demonstração do Resultado do Exercício em virtude da aplicação, nestes dois últimos instrumentais, do Método das Partidas Dobradas e Regime de Competência. A conclusão alcançada é que é possível aplicar o Método das Partidas Dobradas e Regime de Competência no Fluxo de Caixa, obtendo-se uma evidenciação com características voltadas à liquidez

Finansinio įmonės modelio tema yra viena iš aktualiausių verslo srityje. Taip yra dėl to, kad informacijos srautai nuolatos didėja, o finansinės ataskaitose pateikiama informacija turi būti susisteminta. Ataskaitos tuo pačiu metu turi suteikti kuo daugiau reikalingos informacijos ir nebūti perkrautos duomenimis. Pateikiamų ataskaitų, sudarytų pagal dvejybinį modelį, duomenų nepakanka, todėl buvo pasiūlytas naujas – trejybinis apskaitos modelis. Darbe yra naudojama mokslinės literatūros analizė, aprašomasis ir palyginimo metodai, statistinė analizė, finansinis modeliavimas ir apibendrinimo metodas. Darbo tikslas yra išnagrinėti ar tikslinga taikyti tolesniam įmonės veiklos prognozavimui dvejybinį apskaitos modelį. Iškelta tyrimo hipotezė, ar trejybinis modelis, su tam tikrom išlygom, yra tinkamesnis finansiniam prognozavimui negu dvejybinis modelis. Kaip parodė galutiniai darbo rezultatai, tikslesnė veiklos prognozė bus galima pritaikius Trejybinį apskaitos modelį, kadangi šis modelis ne tik paaiškina pakeitimus nagrinėjamuosiuose straipsniuose, tačiau jis dar parodo ir veiksnių kitimo dinamiką analizuojamuoju laikotarpiu. Taip pat pateikiamas balansas ir Turto, Momento ir Jėgos ataskaitos, sudarytos trejybinio modelio pagrindu. Parodomi trejybinio modelio pranašumai, suteikiami informacijos gavėjui. Nors trejybinis finansinis modelis palyginus su dvejybiniu yra dar labai jaunas ir iki galo neišnagrinėtas, jį reikėtų išnagrinėti išsamiau, įsigilinant ne tik į patį modelio... [toliau žr. visą tekstą] / Financial modeling is one of the most important theme in business. The reason of this is that the amount of information is growing all the time and the financial statements have to represent information systemically. Statements at the same time have to represnt as much information as it is possible but at the same time the statement shouldn`t be overflouted. The information represented in statements, which are made by double-entry model is not enough for forecasting. That is the reason why a new model for forecasting was proposed. In thesis it is used sientific literature analysis, comparative, systematic and statistical analysis, financial modelling and summative methods. The aim the thesis is to adjust would it be correct to use double-entry bookkeeping for future forecasting or not. Thesis‘s hypethesis supposes that the future forecasting made using triple-entry bookkeeping model, a new one, would be more correct. According to thesis results, forecasting based on triple-entry bookkeeping would be more correct. Besides that, this model shows not only the changes in paper but the dynamics movement during analysed term. Furthemore, in thesis it is based Wealth, Moment and Force statements which was made by triple-entry bookkeeping. The advantages of this model is also put into the text. As it is known, triple-entry bookkeeping is more younger that double-entry and it wasn`t analysed very good yet. Nevertheless, the metodics how triple-entry bookkeeping can be used should be... [to full text]

Ūkininko ūkyje yra vykdomos organizacijų valdymo funkcijos: ūkininkai turi vesti savo ūkio apskaitą, pasamdę darbininkus jiems vadovauja, gamina prekes bei kuria paslaugas, formuoja savo įvaizdį apie savo veiklą. Tačiau konkrečiai vertinant ūkininko ūkio valdymą, susiduriama su ūkininko ūkio kaip verslo organizacijos valdymo funkcijų analizavimo mokslinėje literatūroje stoka, o taip pat ir ūkininko ūkio sampratos neapibrėžtumu. Todėl buvo atliktas ūkininkų nuomonės tyrimas, siekiant išsiaiškinti kokias veiklas, būdingas verslo organizacijoms, vykdo ūkininkai, ko pasakoje, pateiktas ūkininko ūkio kaip verslo organizacijos valdymo tobulinimo projektas, pasiūlymai, kurie leidžia išsamiau įvertinti ūkyje vykdomas valdymo funkcijas. / There are used many organization management functions in farmer’s farm: farmer’s have to do accounting, hire workers and supervise them, make goods and create services, build image of their work. However evaluating farmer’s farm management more precisely, we have to face with lack of farmer’s farm as business organization management functions analysis in scientific literature. Also with uncertainty of farmer’s farm conception. Therefore, there was made analysis of farmer’s opinion, in order to find out what activities similar to business organizations farmers do. That allowed to make organizations management improvement project in farmer’s farm as business organization and to give suggestions for evaluating management functions in farm more detailed.

The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.