|
|
Accountig Treatment of Specific Cases in Limited Liability Company in CR
Červinková, Barbora ; Stárová, Marta (advisor) ; Seidl, Ladislav (referee)
This bachelor thesis is focused on the accounting practises of specific cases in business company, specifically in the limited liability company in accordance with Czech law. The work describes the characteristics of this legal form, the conditions for the establishment and creation, organizational structure, the relationships between the company and shareholders and capital operations with a focus on the economic outcome. The practical part analyses concrete limited liability company, starting with the performance of the company by using the basic data, open the accountancy books and accounting processes in the concrete limited liability company. The central part of practical part is compile summary of the structure of property, sources of financing, income and expenses resulting from the balance sheet and the profit and loss account for the reference period. The end of this bachelor thesis is evalueting the situation and compare the ascertained results.
|
|
|
Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
|
guest ::
