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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The Use of Off-balance Sheet Records, Analytical and Free Accounts for more Efficient Accounting
 BÜRGEROVÁ, Petra
The aim of this bachelor thesis is to concentrate the possibilities offered by off-balance sheet records and the use of analytical and free accounts to state their benefits. Czech accounting prefers the legislative form over the economic one, and the highest principle of a true and fair view is often not accomplished. Not only reporting outside the financial statements within the off-balance sheet records is problematic but also the use of mentioned accounting areas for business management. In the first part, the work analyzes the rules of created analytical and free accounts of the created accounting schedule belonging to a fictitious company with the presentation of benefits and examples for practice. In the second part, the results of selected indicators of financial analysis belonging to a real company are adjusted by values that are not reported in the published financial statements that should be the content of off-balance sheet records. The results draw attention to the fact of an unrealistic assessment of the company's financial situation when off-balance sheet assets and liabilities are not included. As a result, users of accounting data make the wrong decisions and this can have a major impact on the further development of the company.
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