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The thesis deals with the topic of economic crime, its classification, classification of accounting, accounting and tax fraud. An important topic of the thesis is the koncept of creative accounting, which outlines the possible manipulation or alteration of accounting statements and other fraudulent acts. Related to this are the masons why creative accounting is practiced. Primarily to modify data in favour of the company for sake of investors to make the company more attractive and in the opposite way to avoid paging high taxes. The types of accounting fraud and the auditing of financial statements are mentioned as well. Taxes are discussed along with tax frauds which play a major role in the practical part. The thesis contains a methodological description of the procedures used in the examination and evaluation of data. The practical part offers selected real cases of economic crime, known to the general public. The key isme is the processing of nationwide data of the tax administration in the field of tax kontrol of identical data from a selected territorial department. The collected data are graphically evaluated and compared. The graphs are enriched by linear regression lines for easier orientation. An Essentials part of the analysis is the evaluation of the complaints submitted to law enforcement authorities for the selected territorial units. The cases ended up mostly in dismissal. For the convicted subjekt, it is explained how the tax frauds are mostly committed. These are recurrent practices. The work deals lightly with the detection of tax fraud in the tax administration. Guided interview with experts on the subject are also conducted. Specifically, with an expert on economic crime Mgr. Vladimír Klíma and an expert from the sphere of financial administration Ing. Lukáš Košťál, who brings insight into the topic from a practical point of view. Finally, the hypotheses are evaluated on the basis of the data and information obtained from the interviews.

This bachelor thesis entitled "Automated accounting data processing - current status and trends" deals with the automation of accounting processes in the newly established accounting department. The aim of this work is to evaluate the current state of accounting data processing in this accounting department and to propose recommendations for streamlining work and facilitating the implementation of accounting operations in the SAP program using modern technologies.

The diploma thesis deals with Inventory Controlling in a selected accounting unit. The aim of the diploma thesis is the analysis of controlling activities in the field of inventories and supplies, their evaluation and application to a selected company, including the determination of optimization proposals. Based on the analysis of control activities, the individual activities are then evaluated and optimization solutions in the area of inventory man-agement are proposed. The inventory analysis is performed in the company Impregnace Soběslav s. r. o., which deals mainly with the production and pressure impregnation of wooden pillars and sleepers. Based on the results obtained in the field of inventory management, the ABC method and the XYZ method for material classification are proposed. Furthermore, the FIFO method for valuing inventories at issue is proposed, and in the case of inventory budgeting, it is proposed to perform an analysis of deviations.

The aim of this diploma thesis was to evaluate the correctness of accounting of selected specific areas of assets and sources of financing and to propose methodological improvements in these areas. The theoretical part describes contributory organizations as one of the types of state non-profit organization. It focuses on selected specifics of acounting in this sector, such as fixed assets, funds, subsidy policy, and in the area of corporate income tax.The practical part analyzes selected specifics of the contributory organization in the accounting area, where emphasis is placed on the analysis of accounting methodologies of a particular contributory organization established by a territorial self-governing unit and in the field of taxation. As a secondary aim of the work was proposed complementary activity. In connection with this activity was determined cost allocation according to a suitably chosen schedule key and determination of costs according to the chosen calculation formula. The conclusion of this thesis is an evaluation of selected specific areas of accounting methodologies. The following are recommendations that lead to a more effective way of bookkeeping in this organization.

This bachelor thesis describes the international, interpretation rules of Incoterms and their use. With the rapid development of new technologies, international trade is also evolving. This is accompanied by updates to globally recognized clauses. The aim of this thesis was to describe and evaluate their use with emphasis on changes in connection with Incoterms 2020. The theoretical part deals with the topics of value added tax, accounting and Incoterms with a focus on changes associated with the amendment of clauses. In the practical part, an empirical survey was conducted using a questionnaire sent to companies that use Incoterms in their contracts. These companies were selected on the basis of export and import directories on proven internet portals. The contribution of the thesis lies in the description and evaluation of the Incoterms framework, associated with the issues of accounting and value added taxes. The thesis can thus serve as inspiration for companies that want to start adding Incoterms to their contracts and find out the necessary information. Here they will find both a theoretical description of the above-mentioned topics and links to important documents from which they can draw information. They can also find inspiration from companies that already use Incoterms in the form of a justification for using Incoterms, the most commonly used clauses and an evaluation of Incoterms 2020.

The main topic of this bachelor thesis is evaluate the area of settlement relations in the selected company. It is primary focused on the category of employees from the point of view of accounting and finance. There is characterized the settlement with employees, settlement of gross salary, insurance, other receivables and liabilities of business relations and their impact on financial analysis. The thesis contains a description of the selected company, horizontal and vertical analysis of receivables and liabilities. The topic of the bachelor thesis are also wages, their development in the selected company, but also subsidies and labor productivity and wage productivity. The aim is to apply the theoretical basis in the selected company. In the conclusion the overal analysis of the results, or suggestions for improvement.

Creation and innovation of study supports for selected subjects of the FEK follow-up study No. PRVA-22-025

Accounting in the Czech Republic and COVID-19 Příspěvek se zaměřuje na specifika způsobená pandemií COVID-19 v oblasti účetnictví a auditu v ČR. Jednotlivé kapitoly se zaměřují na vliv situace na obecné účetní zásady, potřebu účetního řešení specifických situací, změnu stylu práce účetních a auditorů. Pozornost je věnována i probíhajícímu procesu rekodifikace účetnictví v ČR a možnému vlivu COVID-19 na konečnou podobu připravovaného zákona o účetnictví. Závěrečná kapitola popisuje práci projektu studentské grantové soutěže zaměřeného na rekodifikaci českého účetnictví a vlivem pandemie na způsob práce realizačního týmu. Zdroj:https://zenodo.org/record/5745243 URL: https://unibook.upjs.sk/ The paper deals with specific aspects caused by COVID-19 pandemic to accounting and audit in the Czech Republic. Individual chapters concentrate on the influence of the situation on basic accounting principles, needs to solve specific situations in accounting, the change procedures in accounting and audit profession. One chapter is devoted to the ongoing process of re-codification of Czech accounting law that also can be affected by the situation. The final chapter describes the work on internal project dealing with re-codification and its changes in the time of pandemic.

The goal of this bachelor thesis is to analyse the influence that legal, tax, and accounting factors have that impact the employee welfare in a company. Certain influences are evaluated on how much they affect the employers and/or employees. Employee welfare is divided into three categories in this thesis - mandatory, stipulated, and voluntary. The applied research mainly focuses on the category of voluntary employee welfare. Two types of questionaires and semi-structured interviews with selected employers were used for the applied research. For social and demographic aspects that indicate which benefits are preferred research was carried out with employees, while among employers the legal and tax factors were the main focus. As part of the research, a comparison of employee welfare in two different companies was also conducted. Even though the two selected companies were vastly different in size and industry-specialisation, the differences regarding employee welfare were minimal.

The thesis deals with the issue of value added tax on the supply of goods to other EU Member States and the export of goods to third countries. The thesis also deals with exchange rate differences. It is important when trading with foreign companies to verify their VAT numbers, whether they are valid or not. The issue of value added tax is discussed with 4 examples with accounting and explanation, where in the first case the taxpayer is in another country and the second one is a non-taxpayer. In the case of export, the example is discussed where there is an export document (SAD) and there is not. As a result, if a company supplies to a non-taxpayer, it must report output VAT. The reverse is true if it supplies to a taxpayer, as it then supplies VAT exempt goods with a right to deduct. The other result is that if there is an export document (SAD) and it is certified by the customs, then the export is exempt from VAT. The conclusion, therefore, is that the entity must first verify the VAT number as per VIES system and then also that to reduce the tax burden it is advisable to trade with companies that are registered for tax. Another important fact is that the existence and confirmation of an export document is required when exporting to third countries.

Jaroš, D. Tax Aspects of Valuation Models Usage in Accounting. Bachelor thesis. Brno: Mendel University, 2021. The thesis deals with connections between Income Tax Law and accounting regulations in the field of balance sheet items valuation and presents findings in logic connections. It describes all valuation models. The principle of historic prices is confronted with situations when Income Tax Law has to solve the cases in which the usage of another valuation models is necessary. This means not only the revaluation of foreign currency items at the balance sheet date assembling and fair value model but also the valuation in cases of non-monetary contributions into business corporations. The issue of the subsequent research is the quantification of mentioned effects of revaluation in order to find out if the approach of Income Tax Law is reasonable.

Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.

This bachelor thesis describes the transition between two accounting systems in a company which deals with the sale of floor coverings. The aim of this thesis is to evaluate the progress, risks and benefits of data migration to the new economic system. The thesis includes an overview of the history of accounting and the development of forms of bookkeeping from manual data entry to digital processing of the accounting data. It also characterizes the financial and economic systems and criteria for the selection of the information system and examines the security of information systems. The original CÉZAR economic system and the new HELIOS Orange information system are depicted in greater detail. These two economic systems are compared to each other. The financial and time-consuming data migration is analysed. In conclusion, the benefits of the new information system for the company is evaluated. The result is a transition to a more modern, efficient and extensive economic system. As a consequence of this transition, the company has gained a comprehensive perspective not only on accounting, but also on property, stock management, payroll and human resources.

The bachelor thesis describes the provision of reserves and examines their impact on the economic result and thus on the amount of tax liability of the accounting unit. The accounting unit fulfills the basic purpose of accounting by creating reserves and thus giving a true and honest view of the unit's economic performance. The bachelor thesis lists the accounting principles which the accounting unit must observe. It also cites laws, decrees, accounting standards that are related to the accounting itself. Primarily, the law for securing the income tax base according to which the individual reserves are assessed, is analysed. The practical part gives an analysis of the impact that creation of reserves has on the income tax base of a specific business corporation and is compared with the case of a business corporation that would not create any reserve provisions.

The main topic of this bachelor thesis is to analyze the possibilities and use of the accounting program for a selected agricultural company. The work is based on information provided by selected farms. These are mainly invoices received and issued and property cards. The thesis contains a theoretical part, where the reader gets acquainted with the specifics of accounting in the agricultural enterprise, valuation of acquired assets, cost calculations, depreciation of assets. Another part is the division of animal and plant production, which are specific to business in agriculture. The practical part is focused on the selected company and its subsequent characteristics, together with a description of the accounting program used by this entity. This part also includes examples of accounting procedures and defining advantages and disadvantages of the program when processing accounting data. Finally, the thesis focuses on possible improvement in the field of accounting data processing for the selected company.

The thesis provides information on accounting procedures and tax obligations of a community of unit owners and a housing association according to Czech legislation. The main objective is to define and compare accounting and tax aspects of a community of unit owners and a housing association from a theoretical and practical point of view. In the practical part, theoretical knowledge is applied to a community of unit owners ABC units a housing association XYZ. According to their statutes, the formation of the given unit, their authorities, obligations, and rights of owners of units (members of the community), the management of the unit is defined. Then, on a basis of accounting documents, procedures, methods of accounting and taxation for individual entities are displayed. Following an analysis of legal, accounting and tax aspects of the ABC community of unit owners and the XYZ housing association, main differences between these subjects are described. Closing part of this paper is focused on recovery of debts from a community or association members, charging of advances on services, house management and value added tax with recommendations from experts.

Štveráček, D. Accounting system in the Czech Republic and the USA. Bachelor thesis. Brno: Mendel university, 2020. This bachelor thesis with the title Accounting system in the Czech Republic and the USA deals with analyse and comparation of the accounting systems and concretely focuses on financial statement. Thesis is divided into theoretical and practical part. In the theoretical part there are described the theoretical knowledge that are based on economical literature. The practical part analyses the differences between the systems. Based on identified differences the thesis suggests the changes which could help to improve the content definition of the Czech accounting system.