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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Applying accrual-based accounting method, effects on financial statements and related internal accounting directives
 BÁRTLOVÁ, Marta
The aim of this diploma work is to describe the accounting methods and procedures based on an accrual basis and characterize the effect of these methods on financial statements. In the first part of this diploma work are described the accounting method based on an accrual basis. The work is mainly focused on the following topics: transitional items of assets and liabilities, reserves, correcting the value of property items and deferred tax. In the second part are assessed the correctness of the methods applied in the particular company and evaluated the impact of accounting methods on reported profit of the last five years. Further are written up internal accounting directives based on the accrual basis.
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Specific accounting transaction for agricultural, food and forest enterprise
 BÁRTLOVÁ, Marta
This work is focused on specific financial situations characteristic of entrepreneurship in agriculture, forestry and water management. In the theoretical part is given the method of valuation and accounting cases related to animal and plant production, funding, land and buildings, and are described general principles of preparation of financial statements.Practical part is focused on application problems related to the valuation of own production and accounting for subsidies. The practical part is completed with the financial statements, which are analyzed in order to evaluate the outcome and optimal asset and capital structure.
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See also: similar author names
1 Bartlová, M.
1 Bartlová, Michaela
2 Bartlová, Monika
1 Bártlová, Markéta
1 Bártlová, Milena
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