National Repository of Grey Literature 683 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Closing Accounts and Financial Statements in an Non-profit Organization
JANOVIAKOVÁ, Lenka
This bachelor thesis is focused on non-governmental non-profit organizations in the Czech Republic. Its main purpose is to analyse the procedure of closing accounts and preparation of financial statements. Accounting records obtained through interviews with an accountant of the chosen organization Alka Wildlife, o.p.s. are used for analysis. Firstly, annual stock-taking and closing accounting operations are analysed. It is followed by the calculation of the economic results and corporate income tax. Then the financial statement, which is composed of a balance sheet, profit and loss account and the financial statement enclosure is compiled. It is compared with the financial statement of the organization. Based on the conducted analysis the most occurring accounting errors of the organization are explored. Finally, measures to remove the errors and improve the methods and the procedures for the closing operations are proposed.
Analysis of managerial accounting in manufacturing company
ŠTĚPÁNOVÁ, Kristýna
Managerial accounting is subject of total set of information. Specification of this kind of accounting it that it appears only for internal users and its privacy. Managerial accounting is not regulated by the state, but it is closely connected to financial accounting, which is state-controlled. Main task of managerial accounting is to provide the necessary information for decision made by business manager. It shows them actual situation of many questions inside the company and helps them react to possible negative progress. Managerial accounting presents a series of tasks that are interconnected to each other. That means that it works like identification of actual events and helps managers to control the process of company working. Among the most important and known tools of managerial accounting belongs calculation, which shows used costs to every single product and determine the minimum price of mentioned product. Another important part of managerial accounting is budgeting, which helps managers calculate possible future values and goals and makes detailed plan of future amonds. Third part is called cost accounting and it helps to provide actual used costs in company. Last part of managerial accounting is variance analysis. It is necessary to make because it presents exploring of difference between planed values and actually provided.
Analysis of Pharmacy Economy in the Hradec Králové Region
Lepšová, Nikol ; Kostřiba, Jan (advisor) ; Zimčíková, Eva (referee)
Charles University, Faculty of Pharmacy in Hradec Kralove Department of: Social and Clinical Pharmacy Author: Nikol Švorcová Supervisor: PharmDr. Jan Kostřiba, Ph.D. Title of Diploma Thesis: Analysis of Pharmacy Economy in the Hradec Kralove Region Introduction: The economy of pharmacies in the Czech republic is currently being discussed topic mainly due to the growth pharmacies belonging to chains. Within a few years there have been many highly discussed changes that have changed the pharmacy market and its character. Large companies, which operates a lot of pharmacies was established and these companies quickly increase number of their pharmacies. This has led to the emergence of so-called virtual chains, which help many private entrepreneurs in this area to maintain competitiveness. Between 2008 and 2015 was economy of pharmacies influenced by regulatory fees. The biggest problem of last years is the closure of pharmacies in smaller municipalities, which reduces the availability of pharmaceutical care. The Ministry of Health and the Czech Chamber of Pharmacists are finding a solution to these problems. Objectives: The aim of this diploma thesis is to evaluate the total financial health of selected pharmacies of the Hradec Kralove Region using methods of financial analysis based on a calculation...
Comparison of Audit Procedures in the Czech Republic and Latvia
Prihodjko, Anna ; Březinová,, Hana (referee) ; Křížová, Zuzana (advisor)
The dissertation thesis deals with describing and comparison of methods of audit of a chosen company’s financial reports in Latvian and Czech Republic, evaluation of legal regulation’s harmonization level, it’s application difficulty according to the enterprise, level of accountancy regulation in chosen European countries and describing application in practice
Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
Consolidated Financial Statements
Vaníčková, Michaela ; Rajchlová, Jaroslava (referee) ; Fedorová, Anna (advisor)
This master thesis deals with issues that are focused on the consolidated financial statemenst and the financial situation of the group of companies. The primary goal of the thesis is evaluate the financial situacion of selected group of companies on the basic of financial analysis. From analysis are suggests proposals improvements to the financial situation of the group including individual companies, that have some weaknesses which follow from analysis. The financial analysis is realize over the period 2013 – 2016.
Taxation of Incomes of Slovak Tax Resident Permanent Establishment in the Czech Republic
Chvátalová, Michaela ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.
Leases Reporting According to the Czech Accounting Legislation and IFRS
Kutílková, Andrea ; Fedorová, Anna (referee) ; Ficbauer, Jiří (advisor)
The diploma’s thesis Leases Reporting According to the Czech Accounting Legislation and IFRS is focused on analysis of different approaches of the czech accounting legislation and IFRS to accounting and reporting financial leases. The aim of the thesis is to find out which system gives a more realistic picture of the company’s financial situation for both lessee and lessor.
Analysis of Pharmacy Economy in the Hradec Králové Region
Švorcová, Nikol ; Kostřiba, Jan (advisor) ; Zimčíková, Eva (referee)
Charles University, Faculty of Pharmacy in Hradec Kralove Department of: Social and Clinical Pharmacy Author: Nikol Švorcová Supervisor: PharmDr. Jan Kostřiba, Ph.D. Title of Diploma Thesis: Analysis of Pharmacy Economy in the Hradec Kralove Region Introduction: The economy of pharmacies in the Czech republic is currently being discussed topic mainly due to the growth pharmacies belonging to chains. Within a few years there have been many highly discussed changes that have changed the pharmacy market and its character. Large companies, which operates a lot of pharmacies was established and these companies quickly increase number of their pharmacies. This has led to the emergence of so-called virtual chains, which help many private entrepreneurs in this area to maintain competitiveness. Between 2008 and 2015 was economy of pharmacies influenced by regulatory fees. The biggest problem of last years is the closure of pharmacies in smaller municipalities, which reduces the availability of pharmaceutical care. The Ministry of Health and the Czech Chamber of Pharmacists are finding a solution to these problems. Objectives: The aim of this diploma thesis is to evaluate the total financial health of selected pharmacies of the Hradec Kralove Region using methods of financial analysis based on a calculation...
Specifications Accounting and Reporting of Fixed Assets in the Selected Entity
Burget, Vojtěch ; Čepl, Ondřej (referee) ; Zábojová, Lenka (advisor)
The dissertation deals with issues of accounting a reporting of fixed assets of selected entities, villages. It deals with the difference in depreciation of fixed assets of the municipality, differences in depreciation methods and the impact of different types of depreciation on the transprarency of accouting.

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