This thesis focuses on bookkeeping on the computer and evaluation of accounting programs of their choice for outsourcing accounting. In the individual chapters the thesis deals with the issue of outsourcing, legislative regulation relating to the bookkeeping on the computer and the criteria and basis for evaluation in the selection of appropriate accounting program. The theoretical knowledge is applied in practical part in the evaluation of specific accounting programs, POHODA and DUEL. The main aim of the thesis is to point to a possible procedure for the selection of appropriate accounting program for specific conditions.

The main aim of this thesis is to evaluate the use of Helios Orange in the context of a specific company. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part describes the history of accounting and developments in the technology of bookkeeping, the development of ERP systems, related legislation and selected possibilities of electronic data interchange. In the practical part, the company PNEU PROCHÁZKA s.r.o. is firstly described. Selected most used modules of Helios Orange are then further discribed and evaluated including the possibilities of change in their use.

The goal of this thesis is a description of accounting and tax environment for individuals doing business in the Czech Republic and the Federal Republic of Germany. It provides readers information on the obligations that are applied to entrepreneurs while starting business activities, informs about the regulation of accounting and tax records in the Czech Republic in comparison with how are accounting and tax records regulated in the Federal Republic of Germany. The thesis also focuses on bookkeeping in accordance with Czech and German accounting regulations and as well on tax issues for individual entrepreneurs. The thesis then presents on a specific case the biggest differences for accounting and tax records in both chosen countries.

This thesis deals with issues related to internal guidelines of the particular company. Initially defines the internal guidelines and related basic concepts and then analyzes guidelines of the company and proposes implementation of new company regulations or improvement of the existing ones in order to help the company to statutory and effective accounting

Made available in DSpace on 2016-04-25T18:39:58Z (GMT). No. of bitstreams: 1 Edson Sampaio de Lima .pdf: 1538632 bytes, checksum: 82758dbf3b4358ba821b7e785e4026ac (MD5) Previous issue date: 2013-12-09 / The Public System of Digital Bookkeeping SPED was developed with the aim of enabling greater integration between the tax administrations themselves then between them and taxpayers through the use of technology and, consequently, the socioeconomic standard, in a unique environment, raising tax collection efficiency and ultimately reducing the costs of administration and compliance. The purpose of this research was to examine whether public investment directed to the establishment and maintenance of the project actually resulted in a reduction in the costs of tax compliance temporary and permanent. The random Survey method was not used as a mechanism for data collection. The questionnaire containing 22 questions was sustained in the forecasting model of regulatory impact developed and applied by the Australian Taxation Office ATO in your country, adapted to identify reduction in compliance costs related to three specific organizational aspects: People, Technology and Contracting Services Consulting. The questionnaire was emailed to 20 people with executive position or managers directly involved in the project in SPED size businesses and distinct segment. Responded to the survey 20 of the 20 companies. The data collected were analyzed through descriptive and exploratory, in the latter case using the cluster analysis. The survey approach has met both the qualitative and the quantitative research. The results indicate that the SPED caused an increase in compliance costs temporary and permanent, mainly due to the implementation strategy defined and applied solely by the public administration. The analysis also allowed evidence that public investments directed to the implementation and maintenance of SPED comparatively similar to private investments directed to the same end, which shows a tendency to shift costs of administration for compliance costs for taxpayers / O Sistema Público de Escrituração Digital SPED foi desenvolvido com o fito de possibilitar maior integração entre as próprias administrações tributárias, depois entre elas e os contribuintes, através do uso de tecnologia e, consequentemente, de dados socioeconômicos padronizados, em um ambiente único, elevando a eficiência arrecadatória e, finalmente, reduzindo os custos de administração e de conformidade. O propósito desta pesquisa foi analisar se os investimentos públicos direcionados ao estabelecimento e manutenção do projeto realmente resultaram em redução nos custos de conformidade tributária temporários e permanentes. O método Survey não aleatório foi utilizado como mecanismo de levantamento de dados. O questionário desenvolvido contendo 22 questões foi apoiado no modelo de previsão de impacto regulatório desenvolvido e aplicado pela Australian Taxation Office ATO em seu país, adaptado para identificar redução nos custos de conformidade relacionados a três vertentes organizacionais específicas: Pessoas, Tecnologia e Contratação de Serviços de Consultoria. O questionário foi enviado por email a 20 pessoas com cargo de direção ou gerência diretamente envolvidos no projeto SPED em empresas de tamanho e segmento distintos. Responderam à pesquisa 20 das 20 empresas. As informações coletadas foram analisadas sob a ótica descritiva e exploratória, neste último caso utilizando-se da análise de cluster. A abordagem de pesquisa realizada atendeu tanto à pesquisa qualitativa como a pesquisa quantitativa. Os resultados obtidos indicam que o SPED provocou aumento dos custos de conformidade temporários e permanentes, sobretudo, devido à estratégia de implementação definida e aplicada unicamente pela administração pública. A análise também possibilitou evidenciar se os investimentos públicos direcionados para a implantação e manutenção do SPED são, comparativamente, semelhantes aos investimentos privados direcionados para o mesmo fim, o que demonstra tendência de transferência dos custos de administração para os custos de conformidade dos contribuintes

This thesis deals with the bookkeeping on the computer and evaluates programs for bookkeeping. The theoretical part contains chapters about the history of bookkeeping, legislation relating to bookkeeping using ICT, enterprise information systems and criteria for the selection of appropriate accounting program. Knowledge taken from the theoretical part is then applied to the practical part, which is devoted to the evaluation of specific information system Altus Vario.

The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.

This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.

This thesis deals with the translation of the financial statements prepared according to Czech accounting standards on the financial statements in accordance with IFRS. The first part focuses on the theoretical background of reporting in accordance with Czech accounting standards and IFRS. The second part deals with the transformation on of the financial statements of the selected entity and assess the impact of the application of the two systems of reporting financial information to the view of the financial position and business performance.