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Financial statements, their structure and the establishment of the accounting software
NOVÁKOVÁ, Radka
The objective of this bachelor thesis is the composition of financial statements in different software for accounting. This task was preceded by characteristic of financial statements, expecially the balance sheet, statement profit and loss alias income statement and cash flow statement alias cash flow. This problem is devoted to the theoretical part of my bachelor thesis. I draw supporting documents for this part mostly from the recommended literature. The practical part is devoted to composition of financial statements in accounting programs and those are EKONOM, Money S3 and PREMIER system. To assemble the financial statements was necessary work in all three programs accounting selected company, whose main activity is "specialty retail, wholesale and production of textile goods".
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Financial analysis of Krnovské opravny a strojírny s.r.o.
Jandzík, Tomáš ; Kislingerová, Eva (advisor) ; Neumaierová, Inka (referee)
Thesis "Financial analysis of Krnovské opravny a strojírny Ltd." has a role to assess the financial health of the selected company. Analysis relates to the company KOS Ltd. in the time interval from 2006 to 2010 and partial evaluation plan for 2011. The first part describes the methodological basis, elementary and higher methods of financial analysis. The second part is devoted to practical value. Enterprise and industry are briefly characterized. Followed by analysis of itself, where various methods are applied, the selected indicators are compared with results of competitors. Finally, I interpret the data found.
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Operating results and its transformation to taxe base
KUTÍLKOVÁ, Aneta
Operating results and its transformation to tax base is one of essential accounting operations in the end of the accounting period. Operating results is in economy seen as overall title for profit or loss, which a company records during a certain period. To be able to achieve the operating results, we have to go through a sequence of operations leading to the finishing of the accounting period. These operations are called Final accounts and we divide it further into advance working, closing of book, setting of the financial statement and follow-up work. The aim of my thesis is to characterize certain steps which lead in accounting to the assessment of the operating results.
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The account sheets processing in the company
ZACHAROVÁ, Monika
The thesis concerns the issue of account sheet processing, represented by balance sheet and profit and loss statement according to the accounting law. The account sheet compose so-called final accounts along with the addendum, witch have to be compile in periodic cycles. Processing of the account sheet the consecution of operations anticipate, which aim to the conclusion of the books of account. The practical section results from application of the mentioned theoretical observations in account sheet processing of data of the concrete accounting entity. The content of this main part of the thesis include the characteristic of the concrete accounting entity and data, witch are necessary to enumerate before account sheet processing. This accounting entity processes the account sheet in the simplified format according to the accounting law and fill the items according to the Regulation 500/2002 Coll. In the synthetic section there are presented discrepancies of book-keeping, which preclude to report the loyal and worthful image of object of accounting and financial position of the accounting entity to the account sheet. The conclusion of the thesis suggests that the accounting entity aspire to present its account sheets in the most worthful form and to comply with the enacted duties, even if the account sheet processing is strictly provided by accounting law. Data in the account sheets are interesting for lot of users, also external, but they can be available and worthful only if the accounting entities comply with their duties and in this manner help to reduce the information asymmetry about economic entities.
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The Bilance and Her Predicative Abilities
TURKOVÁ, Helena
The main goal of my work is examination of predicative abilities basic account sheet {--} balance-sheet in light of economic feature of acount entity Madeta, a.s. For better predicative abilities is used finacial analysis and any other completive indicators. So we need the second account sheet yet - profit and loss accounts. For the analysis were selected the years 2001 - 2006. This work is split to the 2 parts {--} in the first is describe balance sheet and her elements, profit and loss accounts and finacial analysis. This analysis contain a indicators of profitability, indicators of activity, indebtedness and liquidity. As others are there mentioned indicators productivity of labour and regression and correlation analysis. In the second part is the analysis applied at the concrete company. During the selection and using of these coefficients it was necessary to take account of the specific content of account sheets. For the illustration are created graphs.
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Reporting v mezinárodní společnosti
Faltová, Veronika ; Král, Bohumil (advisor) ; Dieter, Dierl (referee)
Tato diplomová práce zpracovává otázku reportingu v mezinárodní společnosti. Seznamuje čtenáře nejen s teoretickými základy, ale i s praktickými postupy uskutečňovanými v Siemens VDO, dceřiné společnosti mezinárodního koncernu Siemens AG. Jejím hlavním cílem je zhodnotit, jak se způsob provedení interního reportingu odráží do kvality manažerského rozhodování. Hlouběji se tato práce věnuje otázce interního reportingu, přičemž hlavním těžištěm se stává analýza struktury a vypovídací schopnosti výkazu zisků a ztrát v podobě aplikované v Siemens VDO. Práce zvažuje vhodnost struktury pro plnění požadavků, které jsou na výkaz zisků a ztrát v oblasti analýzy tvorby zisku kladeny. Na závěr uvádí vlastní návrh řešení, jehož záměrem je zvýšení vypovídací schopnosti toho výkazu a zlepšení jeho funkce jakožto podkladu pro řízení společnosti.
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Finanční analýza společnosti Telefónica O2 Czech Republic, a.s.
Švec, Stanislav ; Eisler, Jan (advisor) ; Kunst, Jaromír (referee)
Finanční analýza je oblastí, která představuje významnou součást soustavy podnikového řízení. Čerpá údaje z účetnictví pro výpočet ukazatelů, které dávají obraz o ekonomickém stavu podniku. O tyto ukazatele se pak opírají rozhodnutí managementu o dalším vývoji podniku.Hlavní úlohou finanční analýzy je neustále vyhodnocovat ekonomickou situaci podniku, která je výsledkem působení ekonomických i neekonomických faktorů a vlivy těchto faktorů zohlednit při interpretaci jejích výsledků.
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