National Repository of Grey Literature 62 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Use of accounting information in the financial analysis
Zachová, Veronika ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.
Tax evidence of individual enterpreneur
Krejzarová, Jitka ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This thesis is focused on individuals who decided to set up their own business. It describes all steps and conditions necessary to establish and carry on the business according to the Czech legislation (i.e. registration with competent authorities, payments for health and social insurance, tax payments). The major part of the thesis deals with the main entrepreneur's obligation - keeping an evidence in order to calculate the individual income tax. This evidence can be in the form called "tax evidence" based on cash basis (in other word it means evidence of incomes and expenditures). One chapter also deals with the question of the transition between the tax evidence and the accounting. The last chapter shows a practical example of keeping tax evidence, calculating tax liability and height of the insurance including completed forms.
The comparison of final accounts according the czech rules and the IFRS
Stárková, Kateřina ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The theses is focussing the analyse of final accounts according the czech rules and the IFRS aimed to point on the important differencies of both systems. There are described the final accounts of both systems in the theoretical part. And I've applied my knowledge obtained by final accounts of two automobile companies in the practical part.
The wage area in the accountancy and in the external audit
Köppelová, Tereza ; Roubíčková, Jaroslava (advisor) ; Nováčková, Zdenka (referee)
The wage area is constantly the actual theme relevant for the most of the population. The diploma thesis provides an overview of the related legislature, the basic accounting correspondences and the working procedures of external auditors. On this basis it makes clear the important relative connections and contextures.
Financial Statements from perspective of the Czech Accounting and IFRS
Schäfrová, Andrea ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
The closure of business
Slabá, Irena ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The diploma thesis deals with the closure of an individual enterpreneur and a corporation business from an accounting and tax point of view. Futher, it consideres the requirements which are forced on the enterpreneurs closing business by the different fields of the Czech legislation especially in company law, social security and labour law. Basic problems are simulated on examples of fictitious businessmen.
Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
Ways how to express the Value of Long-term Assets
Tomášková, Pavlína ; Procházka, David (advisor) ; Nováčková, Zdenka (referee)
The goal of this study is to analyze the current methods of expression the Value of Long-term Assets. The captures are in such order that after the explanation of basic terms there is application of the Measurment methods to different types of Assets, like tangible or intangible assets.
Using the final accounts as a basis for financial analysis
Tůmová, Milena ; Procházka, David (advisor) ; Nováčková, Zdenka (referee)
The aim of this diploma work is the examination of using the public financial statements as a basis for extern financial analysis. The work consists of three parts. The first part concerns the final accounts set up according to the Czech accounting rules. It describes the legal regulation of this domain, basic requirements on public information, individual elements of final accounts and further obligations associated with it. Second part of the work is aimed at the financial analysis and gives an overview of information sources and basic techniques of financial analysis. It is mainly focused on the horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the third part, obtained theoretical knowledge in the field of financial analysis is used for examination of financial health of particular company DOPRAVA ZARUBA M&K, s.r.o..
Consolidated financial statements
Šmídová, Jana ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.

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2 Nováčková, Zuzana
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