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Proposal and Experimental Verification of Activation Methods in the Context of School Success
Němcová, Veronika ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.
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Reporting of Accounting Information in Different Systems
Malý, Zdeněk ; Dubový, Roman (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Financial statements in selected business corporation
Liška, Ondřej ; Seidl, Ladislav (advisor) ; Hana, Hana (referee)
Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.
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Financial statements in selected business corporation
Kamenská, Zuzana ; Seidl, Ladislav (advisor) ; Milan, Milan (referee)
The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation.
The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations.
The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.
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Assessment of the Closing the Books Procedures in the Czech Republic and Poland
Tacinová, Jolanta ; Lörinczová, Enikö (advisor) ; Monika, Monika (referee)
The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS).
In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area.
In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made.
The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Mála, Václav ; Lörinczová, Enikö (advisor) ; Radim, Radim (referee)
This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Duchoňová, Petra ; Lörinczová, Enikö (advisor) ; Břetislav, Břetislav (referee)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Financial Report - Financial Statements of Municipality
Valentová, Lenka ; Čermáková, Helena (advisor) ; Romana, Romana (referee)
The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.
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Earnings management
Ongaľová, Dominika ; Pelák, Jiří (advisor) ; Miková, Tereza (referee)
The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.
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