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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
Koudelková, Eliška ; Seidl, Ladislav (advisor) ; Eva, Eva (referee)
This dissertation deals with a topic of financial statements. In a view of a vastness of this subject the thesis occupies with the main topics only.
In the first two chapters of the theoretical part the author is concerned with legal sources, which determinate the form of financial statements and also with the definition of specific legal terms connected to the formation of financial statements. In a following chapter the author describes single actions preceding the completion of the statement, it means inventory, correction, accruals and deferrals, reserve and suchlike. The last chapter of this part deals with the financial statement itself and its components, it means balance, revenue and expense statement and the financial statement´s attachment. At the end there are also described the legal obligations and regulations connected with the statement.
The practical part of the thesis is concerned with the valuation of financial statements in selected business corporation TESLA KARLÍN, a.s. and with a suggesting of actions which could help to improve the formation the financial statement and to make the whole process better.
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