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Financial statements in the selected entity
CHMELOVÁ, Magdaléna
The subject of the bachelor's thesis "Financial statements in a selected accounting entity" is the clarification of concepts in the field of financial statements and reporting. Main part of this work is devoted to the current accounting procedures of financial statements and closings. These facts are supported by the relevant legislation. The thesis specializes in the definition of principles, assumptions and principles of accounting that each accounting unit had an obligation to follow, the description of closing operations and the structure of financial statements. Further emphasis is placed on theoretical knowledge as well as on financial statements, that are drawn up in full version and on company´s profitability. Accounting statements and other materials borrowed from a pre-selected company serve as a basis for these tasks. Finally, all the results that were found during the processing of the reports and their evaluation and recommendations of appropriate measures are described.
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Consolidation Rules
Psohlavec, Karel ; Hochman, Karel (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.
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Life Cycle Costs of Property Owned by the City
Vlastníková, Tereza ; Bartošová, Hana (referee) ; Hromádka, Vít (advisor)
The master thesis focuses on problems connected with the life cycle cost of property owned by the city. It analyses general issues of the life cycle cost of construction, but it mainly analyses the ways in which local authorities manage their properties and their cost. Those methods are applied in a case study, that addresses the cost and management of swimming pool sites which are owned by the city Brno.
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Study of Valuation of IT Products in a Selected Company
Kyselková, Veronika ; Mrázová, Katarina (referee) ; Jurová, Marie (advisor)
This diploma thesis is focused on the valuation of IT products in a selected company. The thesis is divided into four parts. The first part is theoretical, the second part describes the company's business and evaluates its valuation in the company. The third part contains proposals for solutions and the last part contains the conditions of implementation and benefits. Based on the performed analysis, the most suitable option will be chosen, which will be the best for the company.
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Evalution of the Financial Situation in the Firm
Kovářová, Lucie ; Ing.Jaroslav Vaňous (referee) ; Kocmanová, Alena (advisor)
Bachelor thesis is focused to evaluace the performance of the Zemědělské družstvo se sídlem ve Sloupnici. The aim of this work is to provide the financial analyse of this cooperative during the time period starting 2008 to 2010. The theoretical part is devoted to the financial analyse. It deals with the information sources, phases and finanacial analysis methods and with particular indicators calculations. The practical part consists of cooperative description, the financial analyse of the financial results and summary financial situation of the company. in conclusion are mentioned possible solutions of the problems of the cooperative. There are used the vertical and horizontal analyses, flow and proportional indicatorst and bankruptcy and creditworthy models in the thesis.
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Liquidity Analysis of Construction Companies
Svatý, David ; Hanák, Tomáš (referee) ; Vítková, Eva (advisor)
This bachelor thesis focuses on the analysis of the liquidity of construction companies. The aim of the thesis is to determine all degrees of liquidity in a selected sample of construction companies and compare these values with national averages. The thesis is divided into several parts. In the first part, the characteristics of construction enterprises, their input information from accounting, analysis of liquidity, financial stability and indebtedness of enterprises are carried out. In the second part, an analysis of the liquidity of selected construction companies was carried out based on financial statements in the monitored years 2017 and 2021. Standard indicators such as current liquidity, ready liquidity and instantaneous liquidity coefficient are used for liquidity analysis. At the end of the thesis, their results are summarized.
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