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Economic result in accounting
Junger, Jiří ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
The goal of this thesis is to show comprehensive information about economic result and its possible utilization. The first part deals with the definition of the term "economic result", its history and the possibilities of its determination. Another part deals with the comparison of profit and loss statement in the Czech legislation, IFRS and US GAAP. The third part includes different types of economic results, advantages and disadvantages and its utilization in practice as well. It is followed by a financial analysis focusing only on profitability which uses profit for its calculation. The separate chapter focuses on the indicator EVA.
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Data Assimilation from Cash flow Statement in the Management of a Firm
Zíková, Kristýna ; Stejskalová, Irena (advisor) ; Havlíková, Veronika (referee)
The main objective of this thesis is to define the application of the cash flow Statement used within Chazep a.s., a company whose main business activity is based on groundwork, and its interconnection regarding other statements. In Chazep a.s. the given statement has been analysed with the aim to emphasise the possibility of further application of data within the company management. This thesis analysed the cash flow Statement of Chazep a.s. for the years 2007 -- 2009 by using the indicators on the cash flow basis.
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The Problem of Utilization of the Cultural Historical Sights in Tourism
FALTUSOVÁ, Jana
In my thesis, the issue of utilization of cultural and historical sights in tourism was executed by means of SWOT analysis. Based on the data entry form, the analysis of strengths and weaknessses of selected cultural and historical sights in the South Bohemia Region was drawn up. The output of the analysis of external environment was applied to the analysis of opportunities and threats for Kvítkův Dvůr, another place of interest. The thesis presents proposals for the utilization of the Kvítkův Dvůr premises, moreover, it also deals with the calculation of economic impacts of a few suggested measures including quantitative documentation.
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The explanatory power of the financial statements in relation to the evaluation of the financial health of the firm
KREJČOVÁ, Miroslava
The objective of the Bachelor thesis is an assessment of the explanatory power of the financial statements and their use to evaluate the financial health of the company ČSAD Jihotrans, a.s. The theoretical part deals with the content, structure, meaning and the legal adjustment of the individual financial statements. Also contains an overview of the basic techniques of financial analysis with a focus on horizontal and vertical analysis of the financial statements and on the analysis ratios. In the practical part is first presented to the analysed company. The next part is devoted to the financial analysis for the period 2006 - 2009. The ratios were the liquidity indicators applied, profitability, activities, and indebtedness. A summary assessment of the health of the analysis of the company is in this part of the Bachelor thesis also used Altman Z-score. The final section is devoted to the evaluation of the results of financial analyses and specific recommendations.
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Profit and loss statement and its predicative power
LIDOVÁ, Renata
The aim of this bachelor work is the analyze and evaluation of profit and loss statement and its predicative power. The theoretical part describes financial statements, I consider the issue of costs and benefits and the method of the preparation of profit and loss statement. The practical part focuses on financial accounting costs and revenues transactions , which affect the predictive ability of this statement and identify the business entity tax liability. Further I focus on analyzing the information value of profit and loss statement. I analyze the tax implications of selected coasts and revenues, the results of the company.
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Trading income and its settlement
DOLEJŠÍ, Alena
The subject of my bachelor thesis is Trading income and its settlement. I have described closing entries and procedures that conduce to ascertainment of trading income, its publication and transformation into tax base in order to compute a corporation income tax. These bookkeeping operations are known as a financial statement. They take place at the end of current accounting period and at the beginning of following accounting period. The purpose of financial statement is to disclose all relevant information about property, financial and income situation of company. The aim of my bachelor thesis has been to describe this accounting sphere coherently, schematically apply theoretical pieces of knowledge in chosen company and compare achieved results with information that were recorded by addressed company for a same accounting period. I was interested whether there is possible to deviate and simultaneously to be in conformity with rules of law and what the consequence of usage of alternative processes is. I have focused on closing the books of accounts, ascertainment of trading income and preparation of the balance sheet and profit and loss statement for a year 2007 in practical section of my thesis.
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Reporting ability of accounting statements for management
HAVRAN, Tomáš
The principal objektive of my bachelor's work is to find out reporting ability of accounting statements for a company. The accounting statements are balance sheet and profit and loss statement. I made analysis of individual items of the balance sheet and profit and loss account.
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The Final Accounts and Statement of Balances in a Company
KOLOMAZNÍKOVÁ, Petra
The topic of my graduation thesis is ``The Final Accounts and Statement of Balances in a Company``. The aim of this graduation thesis is a representation of process of the final accounts and statement of balances in a particular company. The graduation thesis has two parts. In the first part are defined the basic concepts which are included in the final accounts and in the statement of balances. I deal with an individual preparation work in the statement of balances for instance, a stock taking, rectifying items, time resolution of cost and revenues, etc. Further there it is dealt with closing books of accounts, tax due and deferrate tax of corporated income tax, and finally, a proper statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital. The duties link with statement of balances do not end with the fiscal period closing. The duties include audit of the statement of balances, making a record of an annual report of a company, publication of the statement of balances and the annual report of a company in a digest of documents of the Company Register and an income tax return must be submitted. In the second part of my graduation thesis is described a process of the 2007 final account and statement of balances in the Transport Undertaking in the town České Budějovice, Inc.
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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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